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The tariff classification of a women’s garment from Pakistan.
Issued January 6, 2011 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN1 N138495 (January 6, 2011)
Tariff classification
HTS codes: 6110.20.2045
Headings: 6110
Product description
We are retaining the submitted sample for our files. Style 112362 is a “Jones and Mitchell” brand women’s sweatshirt constructed of an 80% cotton 20% polyester finely knit fabric that has been napped on the inner surface. The garment features a front neckline with a partial zipper opening, a lined hood, long sleeves with close fitting cuffs, a patch pocket with two zippered opening at the lower front panel, and a close fitting ribbed knit bottom band. The garment extends from the shoulders to below the waist. The garment will be available in sizes small to x-large.
CBP rationale
The applicable subheading for the garment will be 6110.20.2045, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweater…and similar articles, knitted or crocheted: Of cotton: Other … Other: Sweatshirts: Women’s or girls’.
Full text
N138495 January 6, 2011 CLA-2-61:OT:RR:NC:TAB:359 CATEGORY: Classification TARIFF NO.: 6110.20.2045 Mr. Mike Rizner Augusta Sportswear 425 Park West Drive Grovetown, GA 30813 RE: The tariff classification of a women’s garment from Pakistan. Dear Mr. Rizner: In your letters dated December 13 and 21, 2010, you requested a tariff classification ruling on behalf of Jones and Mitchell. We are retaining the submitted sample for our files. Style 112362 is a “Jones and Mitchell” brand women’s sweatshirt constructed of an 80% cotton 20% polyester finely knit fabric that has been napped on the inner surface. The garment features a front neckline with a partial zipper opening, a lined hood, long sleeves with close fitting cuffs, a patch pocket with two zippered opening at the lower front panel, and a close fitting ribbed knit bottom band. The garment extends from the shoulders to below the waist. The garment will be available in sizes small to x-large. The applicable subheading for the garment will be 6110.20.2045, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweater…and similar articles, knitted or crocheted: Of cotton: Other … Other: Sweatshirts: Women’s or girls’. 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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