CBP Ruling N190241 — The tariff classification of woman’s garments from China and India.

Tariff classification

Headings: 6110

Product description

The provided samples are being returned as per your request. Style 4837994 is an “IZOD” label woman’s pullover constructed of 100% polyester openwork knitted fabric. The pullover features a rounded front neckline, hemmed dropped shoulders, ribbon hanger loops sewn into either shoulder seam, an elasticized gathering at the lower front and back panels, and a straight hemmed garment bottom. The garment extends to below the waist. The country of origin for the garment is China. Style 4888091 is “Bass” brand woman’s pullover constructed of a 65% polyester 35% cotton burnout jersey fabric. The outer surface of the garment measures more than nine stitches per two centimeters in the direction in which the stitches were formed. The pullover features a rounded v-shaped neckline, hemmed dropped shoulders with tunneled drawstrings at the shoulder seams which are secured at the outer shoulder seam edges, and a self-fabric covered elasticized band at the straight garment bottom. The garment extends to below the waist. The country of origin for the garment is India.

CBP rationale

The applicable subheading for both garments will be 6110.30.3059, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other: Women’s or girls’: Other.

Full text

N190241 November 10, 2011 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Ms. Belinda Lopez Phillips-Van Heusen 200 Madison Avenue NY, NY 10016 RE: The tariff classification of woman’s garments from China and India. Dear Ms. Lopez: In your letter dated October 18, 2011, you requested a tariff classification ruling. The provided samples are being returned as per your request. Style 4837994 is an “IZOD” label woman’s pullover constructed of 100% polyester openwork knitted fabric. The pullover features a rounded front neckline, hemmed dropped shoulders, ribbon hanger loops sewn into either shoulder seam, an elasticized gathering at the lower front and back panels, and a straight hemmed garment bottom. The garment extends to below the waist. The country of origin for the garment is China. Style 4888091 is “Bass” brand woman’s pullover constructed of a 65% polyester 35% cotton burnout jersey fabric. The outer surface of the garment measures more than nine stitches per two centimeters in the direction in which the stitches were formed. The pullover features a rounded v-shaped neckline, hemmed dropped shoulders with tunneled drawstrings at the shoulder seams which are secured at the outer shoulder seam edges, and a self-fabric covered elasticized band at the straight garment bottom. The garment extends to below the waist. The country of origin for the garment is India. The applicable subheading for both garments will be 6110.30.3059, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of man-made fibers: 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 359 Francine Vivona-Brock at (646) 733-3049. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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