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N170365 N1 Ruling Active

The tariff classification of an infant’s pullover from China.

Issued June 24, 2011 by U.S. Customs and Border Protection.

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N1 N170365 (June 24, 2011)

Tariff classification

HTS codes: 6111.20.3000

Headings: 6111

Product description

As requested, the sample will be returned to you. The submitted sample, Style GT104, is an infant’s pullover that is constructed from 92% cotton, 8% spandex finely knit fabric. The pullover features a round rib-knit neckline, raglan ¾ length sleeves and a hemmed bottom. The pullover fabric is color blocked. The neckline and upper sleeves are one color. Different color fabric is sewn to the lower sleeve sections. You describe this item as a T-shirt. The item lacks the physical characteristics of a T-shirt primarily because of the raglan sleeves.

CBP rationale

The applicable subheading for Style GT104 will be 6111.20.3000, HTSUS, which provides for babies’ garments and clothing accessories, knitted or crocheted: of cotton: sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, except those imported as parts of sets.

Full text

N170365 June 24, 2011 CLA-2-61 OT:RR:NC:N3:358 CATEGORY: Classification TARIFF NO.: 6111.20.3000 Mr. Jason Graham-Nye g diapers P.O. Box 10106 Portland, OR 97296 RE: The tariff classification of an infant’s pullover from China. Dear Mr. Graham-Nye: In your letter dated June 4, 2011, you requested a tariff classification ruling. As requested, the sample will be returned to you. The submitted sample, Style GT104, is an infant’s pullover that is constructed from 92% cotton, 8% spandex finely knit fabric. The pullover features a round rib-knit neckline, raglan ¾ length sleeves and a hemmed bottom. The pullover fabric is color blocked. The neckline and upper sleeves are one color. Different color fabric is sewn to the lower sleeve sections. You describe this item as a T-shirt. The item lacks the physical characteristics of a T-shirt primarily because of the raglan sleeves. The applicable subheading for Style GT104 will be 6111.20.3000, HTSUS, which provides for babies’ garments and clothing accessories, knitted or crocheted: of cotton: sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, except those imported as parts of sets. The rate of duty will be 14.9 percent 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 Bruce Kirschner at (646) 733-3048. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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