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The tariff classification of a pullover and washable marker set for children from China and Guatemala.
Issued May 10, 2011 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN1 N163855 (May 10, 2011)
Tariff classification
HTS codes: 6110.20.2079
Headings: 6110
Product description
The submitted sample, Style GBMP31117, which you describe as a “Color-Me-Tee” consists of a finely knit cotton pullover and four washable color markers. The items are sold together as a packaged set. The short sleeve pullover has set-in sleeves, a round neckline with rib knit trim, hemmed short sleeves and an oversize silhouette. The style is designed so that designs created by the markers can be changed after the garment is laundered. The shirt will be made in Guatemala and the markers will be made in China. This craft project is considered to be a set put up for retail sale, its essential character imparted by the garment.
CBP rationale
The applicable subheading for set will be 6110.20.2079, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters, pullovers, sweatshirts and similar articles, knitted or crocheted, of cotton, other, other, other, other, other, girls’.
Full text
N163855 May 10, 2011 CLA-2-61:OT:RR:NC:N3:358 CATEGORY: Classification TARIFF NO.: 6110.20.2079 Ms. Angela Johnson Import Compliance Officer Kohl’s Department Stores, Inc. N56 W17000 Ridgewood Drive Menomonee Falls, WI 53051 RE: The tariff classification of a pullover and washable marker set for children from China and Guatemala. Dear Ms. Johnson: In your letter dated April 28, 2011 you requested a classification ruling. The submitted sample, Style GBMP31117, which you describe as a “Color-Me-Tee” consists of a finely knit cotton pullover and four washable color markers. The items are sold together as a packaged set. The short sleeve pullover has set-in sleeves, a round neckline with rib knit trim, hemmed short sleeves and an oversize silhouette. The style is designed so that designs created by the markers can be changed after the garment is laundered. The shirt will be made in Guatemala and the markers will be made in China. This craft project is considered to be a set put up for retail sale, its essential character imparted by the garment. The applicable subheading for set will be 6110.20.2079, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters, pullovers, sweatshirts and similar articles, knitted or crocheted, of cotton, other, other, other, other, other, girls’. The duty rate will be 32 percent ad valorem. 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 Kirschner at 646-733-3048. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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