CBP Ruling N062077 — The tariff classification of a woman’s pullover from China.

Tariff classification

Headings: 6110

Product description

As requested, your sample is being returned to you. Style number 15004 “Andes Hooded Pullover” is a woman’s “Woolrich” label garment that is constructed from 100% polyester knitted fabric that has been napped on the inner and outer surfaces. The outer surface of the garment measures more than nine stitches per two centimeters in the direction that the stitches were formed. The pullover features a piece constructed hood with an adjustable cord, a partial zippered front opening, long hemmed raglan sleeves, two vertical inset pockets at the waist area on the garment front, the “Woolrich” logo sewn in the wearer’s lower left side seam, and a hemmed garment bottom. You recommended classification of the submitted garment under 6102.30.2010 HTSUS; however, the garment is not similar to the terms found in heading 6102. Based on construction and styling features, style 15004 is more specifically provided for as an other pullover garment of 6110, HTSUS.

CBP rationale

The applicable subheading for style 15004 will be 6110.30.3059, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted (con.

Full text

N062077 June 18, 2009 CLA-2-61:OT:RR:NC:3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Mr. Daniel Corlew Woolrich, Inc. Two Mill Street Woolrich, PA 17779 RE: The tariff classification of a woman’s pullover from China. Dear Mr. Corlew: In your letter dated May 21, 2009 you requested a classification ruling. As requested, your sample is being returned to you. Style number 15004 “Andes Hooded Pullover” is a woman’s “Woolrich” label garment that is constructed from 100% polyester knitted fabric that has been napped on the inner and outer surfaces. The outer surface of the garment measures more than nine stitches per two centimeters in the direction that the stitches were formed. The pullover features a piece constructed hood with an adjustable cord, a partial zippered front opening, long hemmed raglan sleeves, two vertical inset pockets at the waist area on the garment front, the “Woolrich” logo sewn in the wearer’s lower left side seam, and a hemmed garment bottom. You recommended classification of the submitted garment under 6102.30.2010 HTSUS; however, the garment is not similar to the terms found in heading 6102. Based on construction and styling features, style 15004 is more specifically provided for as an other pullover garment of 6110, HTSUS. The applicable subheading for style 15004 will be 6110.30.3059, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted (con.): Of man-made fibers: Other: Other: Other: Other: Women’s or girls’: Other. The duty rate will be 32%. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Francine Vivona-Brock at 646-733-3049. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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