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N169427 N1 Ruling Active

The tariff classification of a women’s garment from China

Issued June 16, 2011 by U.S. Customs and Border Protection.

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N1 N169427 (June 16, 2011)

Tariff classification

HTS codes: 6110.20.2020

Headings: 6110

Product description

The provided sample is being returned as per your request. Style 280061 is a “ Mossimo” label women’s turned constructed sweater made of a 60% cotton 40% acrylic jersey fabric. The outer surface of the jersey fabric measures nine or fewer stitches per two centimeters in the direction the stitches were formed. Style 280061 has an oversized body styling and exhibits the appearance of a poncho due to the batwing construction over the shoulders and arms extending to the elbow area. A draped side effect is created by a 2-3/4 inch edge trim on the front and back panels that extends out from the side seams of the garment. Addition garment features include a v-shaped front neckline, 1 x 1 ribbed knit trim at the neckline and side seams, and a straight garment bottom with a vented side seam finish. The garment extends to the upper thigh area.

CBP rationale

The applicable subheading for the garment will be 6110.20.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted (con): Of cotton: Other .

Full text

N169427 June 16, 2011 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.20.2020 Mr. Samuel Focarino Comet Customs Brokers Inc. 420 West Merrick Road Valley Stream, NY 11580 RE: The tariff classification of a women’s garment from China Dear Mr. Focarino: In your letters dated June 1 and June 10, 2011, you requested a tariff classification ruling on behalf of Charter Ventures. The provided sample is being returned as per your request. Style 280061 is a “ Mossimo” label women’s turned constructed sweater made of a 60% cotton 40% acrylic jersey fabric. The outer surface of the jersey fabric measures nine or fewer stitches per two centimeters in the direction the stitches were formed. Style 280061 has an oversized body styling and exhibits the appearance of a poncho due to the batwing construction over the shoulders and arms extending to the elbow area. A draped side effect is created by a 2-3/4 inch edge trim on the front and back panels that extends out from the side seams of the garment. Addition garment features include a v-shaped front neckline, 1 x 1 ribbed knit trim at the neckline and side seams, and a straight garment bottom with a vented side seam finish. The garment extends to the upper thigh area. The applicable subheading for the garment will be 6110.20.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted (con): Of cotton: Other . . . Other: Sweaters: Women’s. 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 359 Francine Vivona-Brock at (646) 733-3049. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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