N098723 N0 Ruling Active

The tariff classification of a girl’s pullover from Indonesia.

Issued April 2, 2010 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6110.20.2079

Headings: 6110

Product description

The submitted sample, Style2081TG/2020LG “Encore Tunic Henley” is a girl’s knit pullover top. The garment is constructed from cotton knit fabric. The outer surface of the garment measures over nine stitches per two centimeters in the direction the stitches were formed. The garment features a round neckline, a four button partial placket opening that fastens right over left, short sleeves with inset long sleeves, two patch pockets at the waist and a peplum hemmed bottom.

CBP rationale

The applicable subheading for Style 2081TG/2020LG will be 6110.20.2079, 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: other: women’s or girls’: other.

Full text

N098723 April 2, 2010 CLA-2-61:OT:RR:NC:3:358 CATEGORY: Classification TARIFF NO.: 6110.20.2079 Ms. Lyn Antunes Norman Krieger, Inc. 921 West Artesia Boulevard Rancho Dominguez, CA 90220 RE: The tariff classification of a girl’s pullover from Indonesia. Dear Ms. Antunes: In your letter dated March 5, 2010, on behalf of Sprockets Clothing Inc., you requested a tariff classification ruling. The submitted sample, Style2081TG/2020LG “Encore Tunic Henley” is a girl’s knit pullover top. The garment is constructed from cotton knit fabric. The outer surface of the garment measures over nine stitches per two centimeters in the direction the stitches were formed. The garment features a round neckline, a four button partial placket opening that fastens right over left, short sleeves with inset long sleeves, two patch pockets at the waist and a peplum hemmed bottom. The applicable subheading for Style 2081TG/2020LG will be 6110.20.2079, 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: other: women’s or girls’: other. The rate of duty will be 16.5 percent 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 Bruce Kirschner at (646) 733-3048. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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