CBP Ruling N192701 — The tariff classification of a woman’s garment from China

Tariff classification

Headings: 6110

Product description

The provided sample is being returned as per your request. Style 46154 is a “Sunset Rd.” brand woman’s sleeveless pullover constructed with a 100% polyester knitted mesh front panel and a 100% polyester knitted fabric front panel lining. The rear panel is constructed of a 95% cotton 5% spandex ribbed knit fabric. The garment features a scooped front neckline, a high rear neckline, floral ribbon designs on the front panel, ribbed knit capping at the neckline and arm openings, and a hemmed straight garment bottom. The garment reaches to below the waist. The garment is not considered a tank top because the high rear neckline does not allow the formation of shoulder straps on the back panel. The garment is considered an other pullover garment of Heading 6110. The essential character is given by the knitted fabric of the front panel; Harmonized Tariff Schedule of the United States (HTSUS), (GRI) Rule 3, noted.

CBP rationale

The applicable subheading for the garment 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

N192701 December 2, 2011 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Ms. Flora Lee Grand Apparel USA Inc 1412 Broadway #1502 NY, NY 10018 RE: The tariff classification of a woman’s garment from China Dear Ms. Lee: In your letters dated October 3, and November 3, 2011, you requested a tariff classification ruling. The provided sample is being returned as per your request. Style 46154 is a “Sunset Rd.” brand woman’s sleeveless pullover constructed with a 100% polyester knitted mesh front panel and a 100% polyester knitted fabric front panel lining. The rear panel is constructed of a 95% cotton 5% spandex ribbed knit fabric. The garment features a scooped front neckline, a high rear neckline, floral ribbon designs on the front panel, ribbed knit capping at the neckline and arm openings, and a hemmed straight garment bottom. The garment reaches to below the waist. The garment is not considered a tank top because the high rear neckline does not allow the formation of shoulder straps on the back panel. The garment is considered an other pullover garment of Heading 6110. The essential character is given by the knitted fabric of the front panel; Harmonized Tariff Schedule of the United States (HTSUS), (GRI) Rule 3, noted. The applicable subheading for the garment 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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