N078388 N0 Ruling Active

The tariff classification of a women’s garment from Bangladesh.

Issued October 21, 2009 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6110.20.2079

Headings: 6110

Product description

The submitted sample is being returned as per your request. Style SU103125MK is a women’s cut and sewn pullover constructed of a 100% cotton jersey fabric. The outer surface of the pullover measures more than 9 stitches per 2 centimeters in the horizontal direction. The pullover features a v-shaped neckline with tiny circular discs glued on the front neckband, a Johnny collar, short hemmed sleeves, a gathered effect on the front panel at the center of the bust area, and a straight hemmed bottom. The garment extends from the shoulders to below the waist.

CBP rationale

The applicable subheading for the garment will be 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweater…and similar articles, knitted or crocheted: of cotton: other…other: other: women’s: other.

Full text

N078388 October 21, 2009 CLA-2-61:OT:RR:NC:TAB:359 CATEGORY: Classification TARIFF NO.: 6110.20.2079 Ms. Nina Chen JES Apparel, LLC 2211 S. Hacienda Blvd. – Suite 200K Hacienda Heights, CA 91745 RE: The tariff classification of a women’s garment from Bangladesh. Dear Ms. Chen: In your letter dated September 28, 2009, you requested a tariff classification ruling on behalf of your customer Dollar General Corporation, Inc. The submitted sample is being returned as per your request. Style SU103125MK is a women’s cut and sewn pullover constructed of a 100% cotton jersey fabric. The outer surface of the pullover measures more than 9 stitches per 2 centimeters in the horizontal direction. The pullover features a v-shaped neckline with tiny circular discs glued on the front neckband, a Johnny collar, short hemmed sleeves, a gathered effect on the front panel at the center of the bust area, and a straight hemmed bottom. The garment extends from the shoulders to below the waist. The applicable subheading for the garment will be 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweater…and similar articles, knitted or crocheted: of cotton: other…other: other: women’s: other. 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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