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N180855 N1 Ruling Active

The tariff classification of a women’s garment from the Philippines

Issued September 9, 2011 by U.S. Customs and Border Protection.

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N1 N180855 (September 9, 2011)

Tariff classification

HTS codes: 6110.20.2079

Headings: 6110

Product description

The provided sample is being returned as per your request. Style DFRL1247 is a “daisy fuentes®” label women’s pullover that is constructed from 51% cotton 49% nylon open work warp knit fabric with an inwrought design (the front panel) and 65% polyester 35% rayon jersey fabric (inner lining of front panel, short sleeves, and back panel). The cut and sewn garment features a rounded front neckline, short hemmed sleeves, and a straight hemmed garment bottom. The garment extends to below the waist. The essential character is given by the open work warp knit fabric of the front panel, Harmonized Tariff Schedule of the United States (HTSUS), General Rules of Interpretation (GRI) 3(b) noted.

CBP rationale

The applicable subheading for the cardigan will be 6110.20.2079, HTSUS, which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other: Other: Other: Women’s or girls’: Other.

Full text

N180855 September 9, 2011 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.20.2079 Ms. Regina White Pacific Alliance USA Inc. 1359 Broadway – 21 Floor New York, New York 10018 RE: The tariff classification of a women’s garment from the Philippines Dear Mr. White: In your letter dated August 16, 2011, you requested a tariff classification ruling. The provided sample is being returned as per your request. Style DFRL1247 is a “daisy fuentes®” label women’s pullover that is constructed from 51% cotton 49% nylon open work warp knit fabric with an inwrought design (the front panel) and 65% polyester 35% rayon jersey fabric (inner lining of front panel, short sleeves, and back panel). The cut and sewn garment features a rounded front neckline, short hemmed sleeves, and a straight hemmed garment bottom. The garment extends to below the waist. The essential character is given by the open work warp knit fabric of the front panel, Harmonized Tariff Schedule of the United States (HTSUS), General Rules of Interpretation (GRI) 3(b) noted. The applicable subheading for the cardigan will be 6110.20.2079, HTSUS, which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other: Other: Other: Women’s or girls’: Other. The duty rate will be 32% 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 369 Francine Vivona-Brock at (646) 733-3049. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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