10 newer rulings cite the same tariff codes.

Classification can shift over time. Review the more recent rulings below before relying on this one.

N201173 N2 Ruling Active

The tariff classification of a woman’s sweater from China.

Issued February 16, 2012 by U.S. Customs and Border Protection.

Cite this ruling

Copies to clipboard

N2 N201173 (February 16, 2012)

Tariff classification

HTS codes: 6110.30.3020

Headings: 6110

Product description

As requested, your sample is being returned to you. The submitted sample, style P22R3100000, is a woman’s “Guess by Marciano” label sweater that is constructed from 71% modal, 25% viscose, and 4% cashmere 1x1 ribbed knit fabric. The outer surface of the garment measures nine or fewer stitches per two centimeters in the direction the stitches were formed. The garment features a contoured v-shaped front neckline, long raglan sleeves with self-start bottoms, and a self-start straight garment bottom. The front and rear necklines and the tops of the sleeves have contoured edges that are finished with crocheted trim. The garment extends from the shoulders to the upper thigh. The garment has the construction and styling features of a sweater of Heading 6110, HTSUS.

CBP rationale

The applicable subheading for the sweater will be 6110.30.3020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted (con): Of man-made fibers (con): Other: Other: Other: Other: Sweaters: Women’s.

Full text

N201173 February 16, 2012 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3020 Ms. Barbara Bettke Guess?, Inc. 1444 South Alameda Street Los Angeles, CA 90021 RE: The tariff classification of a woman’s sweater from China. Dear Ms. Bettke: In your letters dated December 7, 2011 and January 18, 2012 you requested a classification ruling. As requested, your sample is being returned to you. The submitted sample, style P22R3100000, is a woman’s “Guess by Marciano” label sweater that is constructed from 71% modal, 25% viscose, and 4% cashmere 1x1 ribbed knit fabric. The outer surface of the garment measures nine or fewer stitches per two centimeters in the direction the stitches were formed. The garment features a contoured v-shaped front neckline, long raglan sleeves with self-start bottoms, and a self-start straight garment bottom. The front and rear necklines and the tops of the sleeves have contoured edges that are finished with crocheted trim. The garment extends from the shoulders to the upper thigh. The garment has the construction and styling features of a sweater of Heading 6110, HTSUS. The applicable subheading for the sweater will be 6110.30.3020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted (con): Of man-made fibers (con): Other: Other: Other: Other: Sweaters: Women’s. 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 Francine Vivona-Brock at 646-733-3049. Sincerely, Thomas J. Russo Director National Commodity Specialist Division

View original on CBP CROSS →

More rulings on the same tariff codes

Follow N201173

Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.

One email per day at most. Confirm your address once, unsubscribe anytime.

Searching CBP rulings the smart way

Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.