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N087672 N0 Ruling Active

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

Issued January 5, 2010 by U.S. Customs and Border Protection.

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N0 N087672 (January 5, 2010)

Tariff classification

HTS codes: 6110.20.2045

Headings: 6110

Product description

Style EZ343 is a women’s “Enza” label sweatshirt constructed of a 80% cotton 20% polyester finely knit fabric that has been napped on the inner surface. The garment features a front neckline with a partial zipper opening, a hood with a drawstring tightener, long sleeves with close fitting cuffs, a kangaroo patch pocket at the lower front panel, and a close fitting ribbed knit bottom band. The garment extends from the shoulders to below the waist. You have indicated that the garment will be available in sizes small to 4X.

CBP rationale

The applicable subheading for the garment will be 6110.20.2045, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweater…and similar articles, knitted or crocheted: Of cotton: Other … Other: Sweatshirts: Women’s or girls’.

Full text

N087672 January 5, 2010 CLA-2-61:OT:RR:NC:TAB:359 CATEGORY: Classification TARIFF NO.: 6110.20.2045 Ms. Tammy Reagan Top Apparel d.b.a. One Stop 2686 Northridge Dr. NW Grand Rapids, MI 49544 RE: The tariff classification of a women’s garment from China. Dear Ms. Reagan: In your letter dated November 11, 2009, you requested a tariff classification ruling. Style EZ343 is a women’s “Enza” label sweatshirt constructed of a 80% cotton 20% polyester finely knit fabric that has been napped on the inner surface. The garment features a front neckline with a partial zipper opening, a hood with a drawstring tightener, long sleeves with close fitting cuffs, a kangaroo patch pocket at the lower front panel, and a close fitting ribbed knit bottom band. The garment extends from the shoulders to below the waist. You have indicated that the garment will be available in sizes small to 4X. The applicable subheading for the garment will be 6110.20.2045, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweater…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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