N087752 N0 Ruling Active

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

Issued December 22, 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 G7040, is a woman’s “GEAR For Sports” label cut and sewn sweatshirt constructed from 70% cotton and 30% polyester knit fabric that is napped on the inner surface. The sweatshirt features a stand-up collar with a partial zippered front opening, long raglan sleeves with ribbed cuffs, and a ribbed bottom band. The garment extends to below the waist. Overlock stitching is found on the front and back panels, the collar, and sleeve components.

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

N087752 December 22, 2009 CLA-2-61:OT:RR:NC:3:359 CATEGORY: Classification TARIFF NO.: 6110.20.2045 Ms. Jenny Helm GEAR For Sports 9700 Commerce Parkway Lenexa, KS 66219 RE: The tariff classification of a woman’s sweatshirt from India. Dear Ms. Helm: In your letter dated November 23, 2009 you requested a classification ruling. As requested, your sample is being returned to you. The submitted sample, style G7040, is a woman’s “GEAR For Sports” label cut and sewn sweatshirt constructed from 70% cotton and 30% polyester knit fabric that is napped on the inner surface. The sweatshirt features a stand-up collar with a partial zippered front opening, long raglan sleeves with ribbed cuffs, and a ribbed bottom band. The garment extends to below the waist. Overlock stitching is found on the front and back panels, the collar, and sleeve components. 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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