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The tariff classification of a women’s garment from China
Issued January 13, 2011 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN1 N140256 (January 13, 2011)
Tariff classification
HTS codes: 6110.20.2079
Headings: 6110
Product description
The submitted sample is being returned as per your request. Style WF21L01 is a “Calvin Klein Jeans” label women’s sleeveless pullover that is made from 55% cotton 45% viscose knit fabric. The garment contains a partial outer layer that consists of 100% polyester lightweight woven sheer fabric that is draped on the outer surface over limited portions of the pullover. The outer surface of the knit fabric pullover measures more than 9 stitches per 2 centimeters in the direction that the stitches were formed. The sleeveless knitted fabric pullover features a scooped front neckline, a high rear neckline that reaches the nape of the neck, and a straight hemmed garment bottom. The neckline and armhole openings of the knitted fabric pullover are finished with knitted fabric capping. The knitted fabric pullover extends to the hip area. The draped woven fabric partial outer layer is free hanging and is attached to the pullover garment at the front panel shoulder area and at the center of the rear neckline. The partial outer layer features a deep and wide front neckline, excessively oversized armholes that extend to the waist area, and a long cut-out opening that extends down the center rear. The essential character is given by the knitted fabric which comprises the entire body of the pullover, General Rules of Interpretation (GRI) 3(b) noted.
CBP rationale
The applicable subheading for the garment will be 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweater…and similar articles, knitted or crocheted: Of cotton: Other…Other: Other: Women’s: Other.
Full text
N140256 January 13, 2011 CLA-2-61:OT:RR:NC:TAB:359 CATEGORY: Classification TARIFF NO.: 6110.20.2079 Ms. Neysa Maldonado Warnaco Inc. 501 Seventh Avenue, 14th Floor NY, NY 10018 RE: The tariff classification of a women’s garment from China Dear Ms. Maldonado: In your letter dated December 10, 2010, you requested a tariff classification ruling on a garment from the Calvin Klein Jeans Division of Warnaco Inc. The submitted sample is being returned as per your request. Style WF21L01 is a “Calvin Klein Jeans” label women’s sleeveless pullover that is made from 55% cotton 45% viscose knit fabric. The garment contains a partial outer layer that consists of 100% polyester lightweight woven sheer fabric that is draped on the outer surface over limited portions of the pullover. The outer surface of the knit fabric pullover measures more than 9 stitches per 2 centimeters in the direction that the stitches were formed. The sleeveless knitted fabric pullover features a scooped front neckline, a high rear neckline that reaches the nape of the neck, and a straight hemmed garment bottom. The neckline and armhole openings of the knitted fabric pullover are finished with knitted fabric capping. The knitted fabric pullover extends to the hip area. The draped woven fabric partial outer layer is free hanging and is attached to the pullover garment at the front panel shoulder area and at the center of the rear neckline. The partial outer layer features a deep and wide front neckline, excessively oversized armholes that extend to the waist area, and a long cut-out opening that extends down the center rear. The essential character is given by the knitted fabric which comprises the entire body of the pullover, General Rules of Interpretation (GRI) 3(b) noted. The applicable subheading for the garment will be 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweater…and similar articles, knitted or crocheted: Of cotton: Other…Other: Other: Women’s: 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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