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The tariff classification of children’s’ apparel from Malaysia.
Issued October 29, 2010 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN1 N129699 (October 29, 2010)
Tariff classification
HTS codes: 6110.30.3059
Headings: 6110
Product description
The submitted sample will be returned to you. The sample, which does not have a style number, is described as a rash guard top. The item is a pullover style upper body garment constructed of 82% nylon, 18% spandex finely knit fabric. The rash guard pullover features a stand-up collar, short hemmed raglan sleeves and a hemmed bottom. The item will be imported in youth sizes. You propose classification in subheading 6114.30.3070, which provides for other man-made garments, other, other, women’s or girls’. We find that the article is more specifically provided for in Tariff Heading 6110 as a pullover.
CBP rationale
The applicable subheading for the rash guard style pullover 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.
Full text
N129699 October 29, 2010 CLA-2-61:OT:RR:NC:3:358 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Mr. Thomas Coyne Pacific Divers Equipment Supply, Inc. 5 Sand Island Access Road #140, Building 929D Honolulu, HI 96819 RE: The tariff classification of children’s’ apparel from Malaysia. Dear Mr. Coyne: In your letter dated October 4, 2010, you requested a tariff classification ruling. The submitted sample will be returned to you. The sample, which does not have a style number, is described as a rash guard top. The item is a pullover style upper body garment constructed of 82% nylon, 18% spandex finely knit fabric. The rash guard pullover features a stand-up collar, short hemmed raglan sleeves and a hemmed bottom. The item will be imported in youth sizes. You propose classification in subheading 6114.30.3070, which provides for other man-made garments, other, other, women’s or girls’. We find that the article is more specifically provided for in Tariff Heading 6110 as a pullover. The applicable subheading for the rash guard style pullover 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 rate of duty will be 32 percent 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 Bruce Kirschner at 646-733-3048. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division
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