N127622 N1 Ruling Active

The tariff classification of a girl’s knit pullover garment from China.

Issued October 19, 2010 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6110.20.2079

Headings: 6110

Product description

Your sample will be returned to you. Style 230948 is a girl’s polo shirt constructed from 100% cotton, pique knit fabric that measures less than 10 stitches per centimeter counted in the horizontal and vertical directions. The cut and sewn garment has a rib knit spread collar, a partial front opening with two button placket closure that fastens right over left, short hemmed sleeves and a straight hemmed bottom with side slits.

Full text

N127622 October 19, 2010 CLA-2-61:OT:RR:NC:3:358 CATEGORY: Classification TARIFF NO.: 6110.20.2079 Ms. Jane Pilsbury Sears Holdings Co. 3333 Beverly Road Hoffman Estates, IL 60179 RE: The tariff classification of a girl’s knit pullover garment from China. Dear Ms. Pilsbury: In your letter dated October 7, 2010, you requested a tariff classification ruling. Your sample will be returned to you. Style 230948 is a girl’s polo shirt constructed from 100% cotton, pique knit fabric that measures less than 10 stitches per centimeter counted in the horizontal and vertical directions. The cut and sewn garment has a rib knit spread collar, a partial front opening with two button placket closure that fastens right over left, short hemmed sleeves and a straight hemmed bottom with side slits. The applicable subheading for Style 230948 will be 6110.20.2079, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for: sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted, of cotton, other, other, other, women’s or girls’, other. The duty rate is 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 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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