The tariff classification of a girl’s pullover from Guatemala.
Issued August 18, 2011 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6110.20.2079
Headings: 6110
Product description
As requested, the sample will be returned to you. The submitted sample, Style 9835C, described by you as a “Ballet Legs T-shirt” is a girl’s pullover constructed of finely knit cotton fabric. The item features short sleeves, a round hemmed neckline, a contoured silhouette, a large screen print of a girl’s legs in tights and ballet shoes and a hemmed bottom. The article is not a T-shirt in heading 6109 because it lacks sufficient T-shirt characteristics.
CBP rationale
The applicable subheading for Style 9835C will be 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of cotton: other, other: other: women’s or girls’.
Full text
N180438 August 18, 2011 CLA-2-61:OT:RR:NC:N3:358 CATEGORY: Classification TARIFF NO.: 6110.20.2079 Ms. Melissa Stanczak Ballet Makers, Inc. 1 Campus Road Totowa, NJ 07512 RE: The tariff classification of a girl’s pullover from Guatemala. Dear Ms. Stanczak: In your letter dated August 3, 2011 you requested a tariff classification ruling. As requested, the sample will be returned to you. The submitted sample, Style 9835C, described by you as a “Ballet Legs T-shirt” is a girl’s pullover constructed of finely knit cotton fabric. The item features short sleeves, a round hemmed neckline, a contoured silhouette, a large screen print of a girl’s legs in tights and ballet shoes and a hemmed bottom. The article is not a T-shirt in heading 6109 because it lacks sufficient T-shirt characteristics. The applicable subheading for Style 9835C will be 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of cotton: other, other: other: women’s or girls’. The rate of duty will be 16.5 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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