The tariff classification of a woman’s sweater from India, the Philippines, or possibly other countries.
Issued September 6, 2011 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6110.20.2020
Headings: 6110
Product description
As requested, your sample is being returned to you. The submitted sample, style B2646, is a woman’s 100% cotton pullover sweater constructed of a novelty knitted fabric. The outer surface of the garment measures nine or fewer stitches per two centimeters in the direction the stitches were formed. The garment features a scoop front neckline with 2x2 rib knit trim, dropped shoulders with capped sleeves trimmed with 2x2 rib knit fabric, and a 2x2 rib knit garment bottom. The garment extends from the shoulders to below the waist.
CBP rationale
The applicable subheading for style B2646 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 (con): other: other: sweaters: women’s.
Full text
N178977 September 6, 2011 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.20.2020 Ms. Min Xie Phillips-Van Heusen Corporation 200 Madison Avenue New York, NY 10016 RE: The tariff classification of a woman’s sweater from India, the Philippines, or possibly other countries. Dear Ms. Xie: In your letter dated August 2, 2011 you requested a classification ruling on a garment from your Bass Division. As requested, your sample is being returned to you. The submitted sample, style B2646, is a woman’s 100% cotton pullover sweater constructed of a novelty knitted fabric. The outer surface of the garment measures nine or fewer stitches per two centimeters in the direction the stitches were formed. The garment features a scoop front neckline with 2x2 rib knit trim, dropped shoulders with capped sleeves trimmed with 2x2 rib knit fabric, and a 2x2 rib knit garment bottom. The garment extends from the shoulders to below the waist. The applicable subheading for style B2646 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 (con): 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 Francine Vivona-Brock at 646-733-3049. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division
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