N151255 N1 Ruling Active

The tariff classification of a woman’s knit jumper from China.

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

Tariff classification

HTS codes: 6114.30.3014

Headings: 6114

Product description

The submitted sample, Style# 00CNRZ, is a woman’s sleeveless jumper constructed from 94% viscose, and 6% elastane knit fabric. The garment extends to below mid-thigh and features shoulder straps, a deep V-neckline in front with a two-button closure, oversized armholes, and a banded bottom. In your ruling request,

CBP rationale

The applicable subheading for the jumper, Style 00CNRZ, will be 6114.30.3014 Harmonized Tariff Schedule of the United States (HTSUS), which provides for other garments, knitted or crocheted, of man-made fibers, Other, Jumpers:Other.

Full text

N151255 April 1, 2011 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6114.30.3014 Ms. Veronica Tobar Diesel USA, Inc. 220 West 19th Street New York, NY 10011 RE: The tariff classification of a woman’s knit jumper from China. Dear Ms. Tobar: In your letter dated February 23, 2011, you requested a tariff classification ruling for a woman’s knit jumper. The submitted sample, Style# 00CNRZ, is a woman’s sleeveless jumper constructed from 94% viscose, and 6% elastane knit fabric. The garment extends to below mid-thigh and features shoulder straps, a deep V-neckline in front with a two-button closure, oversized armholes, and a banded bottom. In your ruling request, you stated that you believe the garment should be classified under heading 6106, as a shirt. The garment does not provide sufficient upper body coverage, and is too long to be classified as a shirt. Therefore, the garment is properly classified as a jumper in heading 6114. We are returning your sample as you requested. The applicable subheading for the jumper, Style 00CNRZ, will be 6114.30.3014 Harmonized Tariff Schedule of the United States (HTSUS), which provides for other garments, knitted or crocheted, of man-made fibers, Other, Jumpers:Other. The rate of duty will be 14.9% 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 Peggy Fitzgerald at 646-733-3052. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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