10 newer rulings cite the same tariff codes.
Classification can shift over time. Review the more recent rulings below before relying on this one.
The tariff classification of women’s garments from Honduras.
Issued April 29, 2010 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN1 N100596 (April 29, 2010)
Tariff classification
HTS codes: 6114.30.1020, 6110.30.3059
Product description
, Ltd. The two provided samples are being returned as per your request. Style GL210 is a women’s short sleeve pullover garment constructed from 100% polyester finely knit fabric. The outer surface of the garment measures more than nine stitches per two centimeters in the direction in which the stitches were formed. The garment features raschel lace-like trim on the v-shaped front neckline and rounded rear neckline, short raglan sleeves with an overlock stitch finish, and a straight self-fabric banded garment bottom. The garment extends to below the waist. Style GL065ST, is a women’s top constructed from 100% polyester finely knit fabric. The sleeveless top features adjustable spaghetti shoulder straps, a straight neckline in front, raschel lace-like trim across the upper front panel, and a straight garment bottom finished with raschel lace-like trim. The upper back of the garment extends straight across from side seam to side seam, exposing the upper half of the back.
CBP rationale
The applicable subheading for style GL210 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: Women’s or girls’: other. The applicable subheading for style GL065ST will be 6114.30.1020, HTSUS, which provides for Other garments, knitted or crocheted: Of man-made fibers: Tops: Women’s.
Full text
N100596 April 29, 2010 CLA-2-61:OT:RR:NC:TAB:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059; 6114.30.1020 Mr. Pyung Kim T.I. CHB Inc. dba Trust Int’l CHB 11222 S. La Cienega Blvd., #255 Inglewood, CA 90304 RE: The tariff classification of women’s garments from Honduras. Dear Ms. Kim: In your letter dated April 5, 2010, you requested a tariff classification ruling on behalf of Can and Can Trading Co., Ltd. The two provided samples are being returned as per your request. Style GL210 is a women’s short sleeve pullover garment constructed from 100% polyester finely knit fabric. The outer surface of the garment measures more than nine stitches per two centimeters in the direction in which the stitches were formed. The garment features raschel lace-like trim on the v-shaped front neckline and rounded rear neckline, short raglan sleeves with an overlock stitch finish, and a straight self-fabric banded garment bottom. The garment extends to below the waist. Style GL065ST, is a women’s top constructed from 100% polyester finely knit fabric. The sleeveless top features adjustable spaghetti shoulder straps, a straight neckline in front, raschel lace-like trim across the upper front panel, and a straight garment bottom finished with raschel lace-like trim. The upper back of the garment extends straight across from side seam to side seam, exposing the upper half of the back. The applicable subheading for style GL210 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: Women’s or girls’: other. The duty rate will be 32% ad valorem. The applicable subheading for style GL065ST will be 6114.30.1020, HTSUS, which provides for Other garments, knitted or crocheted: Of man-made fibers: Tops: Women’s. The duty rate will be 28.2% 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
More rulings on the same tariff codes
The tariff classification of women’s garments from the Dominican Republic
The tariff classification of women’s upper body garments from Vietnam
The tariff classification of a women’s upper body garment from Indonesia
The tariff classification of four men’s garments and a girls’ garment from China
The tariff classification of women’s knit garments from Sri Lanka
The tariff classification of women’s upper body garments from Vietnam
The tariff classification of garments from various countries
The tariff classification of girls’ upper body garments from Vietnam
The tariff classification of men’s and women’s garments from China
The tariff classification of a girl’s cardigan from Bangladesh
Follow N100596
Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.
One email per day at most. Confirm your address once, unsubscribe anytime.
Searching CBP rulings the smart way
Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.