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The tariff classification of a women’s garment from Pakistan.
Issued April 30, 2010 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN1 N100320 (April 30, 2010)
Tariff classification
HTS codes: 6110.20.2079
Headings: 6110
Product description
Style EZ345 is a women’s “Enza” label piece constructed pullover garment with side panel inserts extending from the underarm seam to the bottom band seam made of a 1 x 1 ribbed knit fabric. The remainder of the garment is made of 68% cotton 32% polyester finely knit fabric that has been napped on the inner surface. The garment features a front neckline with a partial 5 button opening, a hood with a drawstring tightener, long sleeves with rib knit cuffs, a kangaroo patch pocket at the lower front panel, and a ribbed knit bottom band. The garment extends to below the waist. You have indicated that the garment will be available in sizes small to 4X. You asserted classification as a sweatshirt under 6110.20.2045, HTSUS. However, the garment is properly classified as an other pullover garment under 6110.20.2079, HTSUS, due to the ribbed knit fabric side panel inserts.
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
N100320 April 30, 2010 CLA-2-61:OT:RR:NC:TAB:359 CATEGORY: Classification TARIFF NO.: 6110.20.2079 Ms. Tammy Reagan One Stop DBA Top Apparel 2686 Northridge Dr. NW Grand Rapids, MI 49544 RE: The tariff classification of a women’s garment from Pakistan. Dear Ms. Reagan: In your original submission dated March 9, 2010 and subsequent correspondence received April 6, 2010, you requested a tariff classification ruling. Style EZ345 is a women’s “Enza” label piece constructed pullover garment with side panel inserts extending from the underarm seam to the bottom band seam made of a 1 x 1 ribbed knit fabric. The remainder of the garment is made of 68% cotton 32% polyester finely knit fabric that has been napped on the inner surface. The garment features a front neckline with a partial 5 button opening, a hood with a drawstring tightener, long sleeves with rib knit cuffs, a kangaroo patch pocket at the lower front panel, and a ribbed knit bottom band. The garment extends to below the waist. You have indicated that the garment will be available in sizes small to 4X. You asserted classification as a sweatshirt under 6110.20.2045, HTSUS. However, the garment is properly classified as an other pullover garment under 6110.20.2079, HTSUS, due to the ribbed knit fabric side panel inserts. 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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