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N140728 N1 Ruling Active

The tariff classification of a men’s bonded knit pullover garment from China.

Issued February 1, 2011 by U.S. Customs and Border Protection.

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N1 N140728 (February 1, 2011)

Tariff classification

HTS codes: 6110.30.3053

Headings: 6110

Product description

As requested, your sample will be returned. Item G13 is a men’s pullover garment constructed from a bonded fabric consisting of an outer layer of 100% polyester flat knit fabric, a middle layer of a breathable polyurethane membrane, and an inner layer of 100% polyester flat knit fabric. The outer layer of fabric measures 32 stitches per two centimeters counted in the horizontal direction. Item G13 has a rib knit mock turtleneck collar; short sleeves with rib knit cuffs; an embroidered logo at the rear neckline; and a straight, hemmed bottom. The polyurethane membrane between the layers of fabric is not visible to the naked eye. Consequently,

Full text

N140728 February 1, 2011 CLA-2-61:OT:RR:NC:WA:356 CATEGORY: Classification TARIFF NO.: 6110.30.3053 Mr. William R. Hoseney Honig’s Whistle Stop 7136 Jackson Road Ann Arbor, MI 48103 RE: The tariff classification of a men’s bonded knit pullover garment from China. Dear Mr. Hoseney: In your letter dated December 21, 2010, you requested a tariff classification ruling. As requested, your sample will be returned. Item G13 is a men’s pullover garment constructed from a bonded fabric consisting of an outer layer of 100% polyester flat knit fabric, a middle layer of a breathable polyurethane membrane, and an inner layer of 100% polyester flat knit fabric. The outer layer of fabric measures 32 stitches per two centimeters counted in the horizontal direction. Item G13 has a rib knit mock turtleneck collar; short sleeves with rib knit cuffs; an embroidered logo at the rear neckline; and a straight, hemmed bottom. The polyurethane membrane between the layers of fabric is not visible to the naked eye. Consequently, the applicable subheading for Item G13 will be 6110.30.3053, 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: other: men’s or boy’s: other. The rate of duty is 32% 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 this ruling letter 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 this ruling, contact National Import Specialist Mary Ryan at 646-733-3271. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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