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The tariff classification of a women’s garment from Cambodia.
Issued May 28, 2010 by U.S. Customs and Border Protection.
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Copies to clipboardN1 N105058 (May 28, 2010)
Tariff classification
HTS codes: 6110.30.3059
Headings: 6110
Product description
The provided sample is being returned as per your request. Style 7911 is a “Champion” brand women’s sleeveless pullover that is constructed from finely knitted 100% polyester 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 cut and sewn garment features a v-shaped front neckline, a modified racer back with a rear neckline that reaches the nape of the neck, color contrast trim at the neckline and armhole openings, mesh side inserts extending from the underarm area to the garment bottom, and a straight hemmed garment bottom. The garment extends to below the waist.
CBP rationale
The applicable subheading for the garment 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: Other: Other: Women’s or girls’: Other.
Full text
N105058 May 28, 2010 CLA-2-61:OT:RR:NC:TAB:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Ms. Katie Carothers Hanesbrands, Inc. 1000 East Hanes Mill Road Winston-Salem, NC 27105 RE: The tariff classification of a women’s garment from Cambodia. Dear Ms. Carothers: In your letter dated May 5, 2010, you requested a tariff classification ruling. The provided sample is being returned as per your request. Style 7911 is a “Champion” brand women’s sleeveless pullover that is constructed from finely knitted 100% polyester 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 cut and sewn garment features a v-shaped front neckline, a modified racer back with a rear neckline that reaches the nape of the neck, color contrast trim at the neckline and armhole openings, mesh side inserts extending from the underarm area to the garment bottom, and a straight hemmed garment bottom. The garment extends to below the waist. The applicable subheading for the garment 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: Other: Other: Women’s or girls’: Other. The duty rate will be 32% 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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