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The tariff classification of a girl’s pullover with fabric markers from Guatemala.
Issued November 24, 2010 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN1 N132739 (November 24, 2010)
Tariff classification
HTS codes: 8104, 2079, 6110.20.2079, 2010, 6110, 3048
Headings: 8104, 2079, 2010, 6110, 3048
GRI rules applied: GRI 3(b)
Product description
As requested, the sample will be returned to you. The submitted sample Style# GBM11130 “Dyo Marker Base Graphic Tee” consists of a pullover and a set of four washable fabric markers. The style is sold on a hanger with the color markers in a plastic bag and card package affixed to the hanger. The pullover is constructed from a finely knit cotton fabric and features short sleeves, a crew neck and a hemmed bottom. The pullover is white with an allover random black and white print design. The markers can be used to decorate the shirt fabric. The item is a General Rule of Interpretation GRI 3(b) goods put up in sets for retail sale combination consisting of two or more articles classifiable in two or more headings. GRI 3(b) states that the goods, “shall be classified as if they consisted of the material or component which gives them their essential character.” In this case, the pullover imparts the essential character of the set.
CBP rationale
The applicable subheading for Style# GBM11130 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: woman’s or girls’: other.
Full text
N132739 November 24, 2010 CLA-2-61:OT:RR:NC:3:358 CATEGORY: Classification TARIFF NO.: 6110. 20.2079 Mr. Bob Hordiyenko JES Apparel, LLC 8104 Cazenovia Road Manlius, NY 13104 RE: The tariff classification of a girl’s pullover with fabric markers from Guatemala. Dear Mr. Hordiyenko: In your letter dated November 12, 2010, you requested a tariff classification ruling. As requested, the sample will be returned to you. The submitted sample Style# GBM11130 “Dyo Marker Base Graphic Tee” consists of a pullover and a set of four washable fabric markers. The style is sold on a hanger with the color markers in a plastic bag and card package affixed to the hanger. The pullover is constructed from a finely knit cotton fabric and features short sleeves, a crew neck and a hemmed bottom. The pullover is white with an allover random black and white print design. The markers can be used to decorate the shirt fabric. The item is a General Rule of Interpretation GRI 3(b) goods put up in sets for retail sale combination consisting of two or more articles classifiable in two or more headings. GRI 3(b) states that the goods, “shall be classified as if they consisted of the material or component which gives them their essential character.” In this case, the pullover imparts the essential character of the set. The applicable subheading for Style# GBM11130 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: woman’s or girls’: other. The rate of duty will be 16.5 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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