N185957 N1 Ruling Active

The tariff classification of a girl’s pullover from China.

Issued October 11, 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 #TC1115 is a girl’s long sleeve pullover constructed of finely knit cotton jersey fabric. The outer surface of the garment measures more than 9 stitches per two centimeters in the direction in which the stitches were formed. The garment features short cap sleeves with set-in long sleeves underneath, a round rib-knit neckline and hemmed fabric at the sleeve openings and garment bottom. The item features an oversize “Hello Kitty” ™ screen print chest holiday season design. The article is not considered “festive” because Note 1(v), Chapter 95, Harmonized Tariff Schedule of the United States (HTSUS), excludes, among other articles, apparel.

CBP rationale

The applicable subheading for Style #TC1115 will be 6110.20.2079, (HTSUS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests), and similar articles, knitted or crocheted: other, other: other: women’s or girls’: other.

Full text

N185957 October 11, 2011 CLA-2-61:OT:RR:NC:N3:358 CATEGORY: Classification TARIFF NO.: 6110.20.2079 Mr. Peter Salvato Import Commodity Group Ltd. 500 Merrick Road Lynbrook, NY 11563 RE: The tariff classification of a girl’s pullover from China. Dear Mr. Salvato: In your letter dated September 16, 2011, on behalf of NTD Apparel Inc., you requested a tariff classification ruling. As requested, the sample will be returned to you. The submitted sample, Style #TC1115 is a girl’s long sleeve pullover constructed of finely knit cotton jersey fabric. The outer surface of the garment measures more than 9 stitches per two centimeters in the direction in which the stitches were formed. The garment features short cap sleeves with set-in long sleeves underneath, a round rib-knit neckline and hemmed fabric at the sleeve openings and garment bottom. The item features an oversize “Hello Kitty” ™ screen print chest holiday season design. The article is not considered “festive” because Note 1(v), Chapter 95, Harmonized Tariff Schedule of the United States (HTSUS), excludes, among other articles, apparel. The applicable subheading for Style #TC1115 will be 6110.20.2079, (HTSUS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests), and similar articles, knitted or crocheted: other, other: other: women’s or girls’: other. 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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