N066395 N0 Ruling Active

The tariff classification of a woman’s sweater from China.

Issued July 16, 2009 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6110.20.2020

Headings: 6110

Product description

As requested, your sample is being returned to you. The submitted sample, style OA10862, is a woman’s “Betsey Johnson” label sweater that is constructed from 65% cotton, 30% nylon, and 5% wool 1x1 rib knit fabric. The outer surface of the garment measures nine or fewer stitches per two centimeters in the direction the stitches were formed. The garment features a turtleneck collar with a zipper closure extending from the top of the collar down the wearer’s right sleeve to the sleeve ending, long sleeves, and a straight garment bottom. A 4x4 ribbed knit self-start bottom is found at the collar, sleeve endings, and garment bottom. The sweater extends to the upper thigh area. Style OA10862 extends to the upper thigh area only. Therefore, the garment does not provide sufficient coverage to be considered a dress. Style OA10862 is properly classified as a sweater of 6110, HTSUS.

CBP rationale

The applicable subheading for the sweater will be 6110.20.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of cotton: Other: Other: Sweaters: Women’s.

Full text

N066395 July 16, 2009 CLA-2-61:OT:RR:NC:3:359 CATEGORY: Classification TARIFF NO.: 6110.20.2020 Ms. Yvonne Whitley Ralsey Group Ltd. 1372 Broadway – 4th Floor New York, NY 10018 RE: The tariff classification of a woman’s sweater from China. Dear Ms. Whitley: In your letter dated June 17, 2009 you requested a classification ruling. As requested, your sample is being returned to you. The submitted sample, style OA10862, is a woman’s “Betsey Johnson” label sweater that is constructed from 65% cotton, 30% nylon, and 5% wool 1x1 rib knit fabric. The outer surface of the garment measures nine or fewer stitches per two centimeters in the direction the stitches were formed. The garment features a turtleneck collar with a zipper closure extending from the top of the collar down the wearer’s right sleeve to the sleeve ending, long sleeves, and a straight garment bottom. A 4x4 ribbed knit self-start bottom is found at the collar, sleeve endings, and garment bottom. The sweater extends to the upper thigh area. Style OA10862 extends to the upper thigh area only. Therefore, the garment does not provide sufficient coverage to be considered a dress. Style OA10862 is properly classified as a sweater of 6110, HTSUS. The applicable subheading for the sweater will be 6110.20.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of cotton: Other: Other: Sweaters: Women’s. The duty rate will be 16.5% ad valorem. 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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