CBP Ruling N080799 — The tariff classification of a women’s garment from China.

Tariff classification

Headings: 6110

Product description

We are retaining the submitted sample for our files. Style GFPA155894 is a women’s cut and sewn pullover constructed of a 96% rayon 4% spandex jersey fabric. The outer surface of the fabric measures more than 9 stitches per 2 centimeters in the direction that the stitches were formed. The “AK Anne Klein” labeled garment features a cowl front neckline and a straight hemmed garment bottom. The garment has gathered elbow length sleeves with a zippered opening beginning at the sleeve bottom that extends up the arm to top of the shoulder area ending approximately a half inch before the neckline. The garment extends from the shoulders to below the waist. Style GFPA155894 is precluded from classification as a blouse under 6106, HTSUS, as the garment does not possess an opening at the neckline with a closure. Style GFPA155894 is more specifically provided for as an other pullover garment of 6110, HTSUS.

CBP rationale

The applicable subheading for the garment 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: Of man-made fibers: Other: Other: Other: Other: Other: Women’s or girls’: Other.

Full text

N080799 November 10, 2009 CLA-2-61:OT:RR:NC:TAB:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Ms. Jennifer Mosco Jones Apparel Group USA, Inc, Corporate Customs Compliance Department 200W Rittenhouse Circle, Door #6 Bristol, PA 19007 RE: The tariff classification of a women’s garment from China. Dear Ms. Mosco: In your letter dated October 15, 2009, you requested a tariff classification ruling. We are retaining the submitted sample for our files. Style GFPA155894 is a women’s cut and sewn pullover constructed of a 96% rayon 4% spandex jersey fabric. The outer surface of the fabric measures more than 9 stitches per 2 centimeters in the direction that the stitches were formed. The “AK Anne Klein” labeled garment features a cowl front neckline and a straight hemmed garment bottom. The garment has gathered elbow length sleeves with a zippered opening beginning at the sleeve bottom that extends up the arm to top of the shoulder area ending approximately a half inch before the neckline. The garment extends from the shoulders to below the waist. Style GFPA155894 is precluded from classification as a blouse under 6106, HTSUS, as the garment does not possess an opening at the neckline with a closure. Style GFPA155894 is more specifically provided for as an other pullover garment of 6110, HTSUS. The applicable subheading for the garment 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: Of man-made fibers: Other: Other: Other: Other: Other: Women’s or girls’: Other. The duty rate will be 32% 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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