N136537 N1 Ruling Active

The tariff classification of a women’s garment from Indonesia

Issued December 22, 2010 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6110.20.2079

Headings: 6110

Product description

We are retaining the provided sample for our files. Style J268 is a woman’s “jms® Just My Size” brand cut and sewn pullover constructed from 60% cotton and 40% polyester jersey knitted fabric. The outer surface of the garment measures more than nine stitches per two centimeters in the direction in which the stitches were formed. The garment features a v-shaped front neckline with a self-fabric neckband, a faux breast pocket with a one button closure on the left front panel, short turned back sleeves with a metal grommet centered on the edge of either cuff, and a straight hemmed garment bottom. The submitted sample garment extends from the shoulders to below the waist.

CBP rationale

The applicable subheading for the pullover 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.

Full text

N136537 December 22, 2010 CLA-2-61:OT:RR:NC:TAB:359 CATEGORY: Classification TARIFF NO.: 6110.20.2079 Ms. Katie Carothers Hanesbrands, Inc. 1000 East Hanes Mill Road Winston-Salem, NC 27105 RE: The tariff classification of a women’s garment from Indonesia Dear Ms. Carothers: In your letter dated December 2, 2010, you requested a tariff classification ruling. We are retaining the provided sample for our files. Style J268 is a woman’s “jms® Just My Size” brand cut and sewn pullover constructed from 60% cotton and 40% polyester jersey knitted fabric. The outer surface of the garment measures more than nine stitches per two centimeters in the direction in which the stitches were formed. The garment features a v-shaped front neckline with a self-fabric neckband, a faux breast pocket with a one button closure on the left front panel, short turned back sleeves with a metal grommet centered on the edge of either cuff, and a straight hemmed garment bottom. The submitted sample garment extends from the shoulders to below the waist. The applicable subheading for the pullover 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 will be 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 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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