N071343 N0 Ruling Active

The tariff classification of a woman’s sweatshirt from Macau.

Issued August 28, 2009 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6110.20.2045

Headings: 6110

Product description

As requested, your sample is being returned to you. The submitted sample, style 009-6036, is a woman’s size small “Eddie Bauer” label cut and sewn sweatshirt constructed from 83% cotton, 12% polyester, and 5% spandex finely knit fabric that is napped on the inner surface. The sweatshirt features a v-shaped front neckline with a self-fabric turned down collar and a button closure, a patch kangaroo pocket above the front panel bottom band, long sleeves with rib knit cuffs, and a snug fitting rib knit bottom. The garment extends to below the waist. In your letter

CBP rationale

The applicable subheading for the pullover will be 6110.20.2045, 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: Sweatshirts: Women’s or girls’.

Full text

N071343 August 28, 2009 CLA-2-61:OT:RR:NC:3:359 CATEGORY: Classification TARIFF NO.: 6110.20.2045 Ms. Jeannine Greener Eddie Bauer, LLC 10401 NE 8th Street, Suite 500 Bellevue, WA 98004 RE: The tariff classification of a woman’s sweatshirt from Macau. Dear Ms. Greener: In your letter dated August 6, 2009 you requested a classification ruling. As requested, your sample is being returned to you. The submitted sample, style 009-6036, is a woman’s size small “Eddie Bauer” label cut and sewn sweatshirt constructed from 83% cotton, 12% polyester, and 5% spandex finely knit fabric that is napped on the inner surface. The sweatshirt features a v-shaped front neckline with a self-fabric turned down collar and a button closure, a patch kangaroo pocket above the front panel bottom band, long sleeves with rib knit cuffs, and a snug fitting rib knit bottom. The garment extends to below the waist. In your letter you state the garment will also be available under style 009-6037 (petite sizes) and style 009-6038 (tall sizes). The applicable subheading for the pullover will be 6110.20.2045, 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: Sweatshirts: Women’s or girls’. 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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