N199715 N1 Ruling Active

The tariff classification of a woman’s garment from China

Issued January 27, 2012 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6110.90.9090

Headings: 6110

Product description

The submitted samples are being returned as per your request. Style 288133 is a “Mossimo” label woman’s pullover garment constructed of a 58% ramie 28% rayon 14% cotton knitted fabric. Portions of the front panel and the front of the sleeves have a pointelle knit pattern, the remainder of the garment has a jersey fabric construction. The outer surface of the garment measures more than nine stitches per two centimeters in the direction in which the stitches were formed in both the jersey and pointelle portions. The garment features a v-shaped neckline, three-quarter length dolman styled sleeves, and a straight garment bottom. Both the sleeves and garment bottom are finished with 1 x 1 ribbed knit trim. The garment extends to below the waist. Style 288131 is a cardigan styled version of the Style 288133 pullover garment. The only variance between the two garments is that Style 288131 has a full front opening with 3 button closures.

CBP rationale

The applicable subheading for styles 288133 and 288131 will be 6110.90.9090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweater…and similar articles, knitted or crocheted: Of other textile materials: Other: Other: Other: Women’s or girls.

Full text

N199715 January 27, 2012 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.90.9090 Mr. Sam Focarino Comet Customs Brokers, Inc. 420 West Merrick Road Valley Stream, NY 11580 RE: The tariff classification of a woman’s garment from China Dear Mr. Focarino: In your letter dated January 5, 2012, you requested a tariff classification ruling on behalf of Charter Ventures LLC. The submitted samples are being returned as per your request. Style 288133 is a “Mossimo” label woman’s pullover garment constructed of a 58% ramie 28% rayon 14% cotton knitted fabric. Portions of the front panel and the front of the sleeves have a pointelle knit pattern, the remainder of the garment has a jersey fabric construction. The outer surface of the garment measures more than nine stitches per two centimeters in the direction in which the stitches were formed in both the jersey and pointelle portions. The garment features a v-shaped neckline, three-quarter length dolman styled sleeves, and a straight garment bottom. Both the sleeves and garment bottom are finished with 1 x 1 ribbed knit trim. The garment extends to below the waist. Style 288131 is a cardigan styled version of the Style 288133 pullover garment. The only variance between the two garments is that Style 288131 has a full front opening with 3 button closures. The applicable subheading for styles 288133 and 288131 will be 6110.90.9090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweater…and similar articles, knitted or crocheted: Of other textile materials: Other: Other: Other: Women’s or girls. The rate of duty will be 6% 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, Thomas J. Russo Director National Commodity Specialist Division

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