The tariff classification of a woman’s garment from China.
Issued December 6, 2011 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6110.20.2079
Headings: 6110
Product description
The submitted sample is being returned as per your request. Style 26309 is a woman’s pullover constructed of a 100% cotton finely knit jersey fabric. The outer surface of the pullover measures more than 9 stitches per 2 centimeters in the horizontal direction. A draped side silhouette is created by a 3-1/4 inches edge on the front and back panels that extends out from the side seams of the garment. The pullover features an oversized body styling, a round front neckline, a curved rear neckline, dropped short sleeves, and a straight hemmed garment bottom. The pullover extends from the shoulders to below the waist.
CBP rationale
The applicable subheading for the garment will be 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweater…and similar articles, knitted or crocheted: of cotton: other…other: other: women’s: other.
Full text
N194142 December 6, 2011 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.20.2079 Ms. Kim Roebke Phoenix International Freight Services, Ltd. 1501 N. Mittel Blvd. Wood Dale, IL 60191 RE: The tariff classification of a woman’s garment from China. Dear Ms. Roebke: In your letter dated November 8, 2011, you requested a tariff classification ruling on behalf of Garnet Hill Inc. The submitted sample is being returned as per your request. Style 26309 is a woman’s pullover constructed of a 100% cotton finely knit jersey fabric. The outer surface of the pullover measures more than 9 stitches per 2 centimeters in the horizontal direction. A draped side silhouette is created by a 3-1/4 inches edge on the front and back panels that extends out from the side seams of the garment. The pullover features an oversized body styling, a round front neckline, a curved rear neckline, dropped short sleeves, and a straight hemmed garment bottom. The pullover extends from the shoulders to below the waist. The applicable subheading for the garment will be 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweater…and similar articles, knitted or crocheted: of cotton: other…other: other: women’s: other. The duty rate will be 16.5% 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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