CBP Ruling N124605 — The tariff classification of girls’ knitwear from China.

Tariff classification

Headings: 6110

Product description

As requested, the samples will be returned to you. You have submitted two samples. Style number 85759G is described as a “Becca Half-Zip Fleece Pullover.” It is a girl’s pullover constructed of finely knit fleece polyester fabric. The item has a partial zipper opening at the neckline, long sleeves, a kangaroo pocket and a hemmed waistband. Style number 86962G is described as a “Adelle Fleece Sleeveless Vest.” It is a girl’s vest constructed of finely knit fleece polyester fabric. The items have a full front zipper opening, a stand-up collar, quilted fabric at the garment sides and slash pockets above the waist.

CBP rationale

The applicable subheading for Style 85759G will be 6110.30.3059, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for sweaters, pullovers and similar articles, knitted or crocheted: of man-made fibers, other, other, women’s or girls’. The applicable subheading for Style 86962G will be 6110.30.3035, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for sweaters, pullovers and similar articles, knitted or crocheted: of man-made fibers, other, vests, other than sweater vests, women’s or girls’.

Full text

N124605 September 28, 2010 CLA-2-61:OT:RR:NC:3:358 CATEGORY: Classification TARIFF NO.: 6110.30.3035; 6110.30.3059 Ms. Kathleen Root Barthco Trade Consultants 5101 South Broad Street Philadelphia, PA 19112-1404 RE: The tariff classification of girls’ knitwear from China. Dear Ms. Root: In your letter dated September 17, 2010, on behalf of Sugartown Worldwide, Inc., you requested a tariff classification ruling. As requested, the samples will be returned to you. You have submitted two samples. Style number 85759G is described as a “Becca Half-Zip Fleece Pullover.” It is a girl’s pullover constructed of finely knit fleece polyester fabric. The item has a partial zipper opening at the neckline, long sleeves, a kangaroo pocket and a hemmed waistband. Style number 86962G is described as a “Adelle Fleece Sleeveless Vest.” It is a girl’s vest constructed of finely knit fleece polyester fabric. The items have a full front zipper opening, a stand-up collar, quilted fabric at the garment sides and slash pockets above the waist. The applicable subheading for Style 85759G will be 6110.30.3059, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for sweaters, pullovers and similar articles, knitted or crocheted: of man-made fibers, other, other, women’s or girls’. The duty rate will be 32% ad valorem. The applicable subheading for Style 86962G will be 6110.30.3035, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for sweaters, pullovers and similar articles, knitted or crocheted: of man-made fibers, other, vests, other than sweater vests, women’s or girls’. 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 this ruling letter 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 this ruling, contact National Import Specialist Bruce Kirschner at 646-733-3048. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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