CBP Ruling N105716 — The tariff classification of a woman’s pullover from Jordan.

Tariff classification

Headings: 6110

Product description

As requested, your sample is being returned to you. Style number L2171 is a woman’s “Champion” label cut and sewn pullover that is constructed from 100% polyester knitted fabric that has been brushed on the inner surface. The outer surface of the garment measures more than nine stitches per two centimeters in the direction that the stitches were formed. The garment features a piece constructed hood, a partial zippered front opening with reflective piping on either side of the zipper, long hemmed sleeves with thumb openings at the sleeve endings, a heat seal “Champion” logo on the upper front panel, a reflective heat seal design extending down the wearer’s right sleeve, contrast color piping extending from under the arms down the front panel to the garment bottom, and a hemmed loose fitting garment bottom that is straight at the front and curved at the rear. The garment extends to below the waist.

CBP rationale

The applicable subheading for style L2171 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: Women’s or girls’.

Full text

N105716 June 4, 2010 CLA-2-61:OT:RR:NC:3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Ms. Kathy Guyer-Martin Hanesbrands Inc. 1000 East Hanes Mill Road Winston-Salem, NC 27105 RE: The tariff classification of a woman’s pullover from Jordan. Dear Ms. Guyer-Martin: In your letter dated May 13, 2010 you requested a classification ruling. As requested, your sample is being returned to you. Style number L2171 is a woman’s “Champion” label cut and sewn pullover that is constructed from 100% polyester knitted fabric that has been brushed on the inner surface. The outer surface of the garment measures more than nine stitches per two centimeters in the direction that the stitches were formed. The garment features a piece constructed hood, a partial zippered front opening with reflective piping on either side of the zipper, long hemmed sleeves with thumb openings at the sleeve endings, a heat seal “Champion” logo on the upper front panel, a reflective heat seal design extending down the wearer’s right sleeve, contrast color piping extending from under the arms down the front panel to the garment bottom, and a hemmed loose fitting garment bottom that is straight at the front and curved at the rear. The garment extends to below the waist. The applicable subheading for style L2171 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: Women’s or girls’. The duty rate will be 32%. 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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