The tariff classification of a woman’s garment from China
Issued February 27, 2012 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6110.20.2020
Headings: 6110
Product description
The provided sample is being returned as per your request. Style 285121 is a woman’s “Ann Taylor” label sleeveless vest constructed of reverse jersey 60% cotton 40% acrylic fabric. The knitted fabric measures 9 or few stitches per two centimeters counted in the horizontal direction. The sweater vest features a rounded neckline, a full front opening with no means of closure, and oversized armhole openings. The neckband, armhole openings, front panel edges, and garment bottom are trimmed with novelty knit fabric. The garment extends to below the waist. The front panels are overlaid with a pile fabric. The pile fabric overlays are decorative additions to the garment. The essential character of the sample garment is imparted by the reverse jersey fabric which forms the sweater vest body, see precedent Headquarters Ruling 950007 dated October 4, 1991.
CBP rationale
The applicable subheading for the garment will be 6110.20.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of cotton: Other: Other: Sweaters: Women’s.
Full text
N202837 February 27, 2012 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.20.2020 Ms. Maria E. Julia ANN, Inc. 7 Times Square NY, NY 10036 RE: The tariff classification of a woman’s garment from China Dear Ms. Julia: In your letter dated February 1, 2012, you requested a tariff classification ruling. The provided sample is being returned as per your request. Style 285121 is a woman’s “Ann Taylor” label sleeveless vest constructed of reverse jersey 60% cotton 40% acrylic fabric. The knitted fabric measures 9 or few stitches per two centimeters counted in the horizontal direction. The sweater vest features a rounded neckline, a full front opening with no means of closure, and oversized armhole openings. The neckband, armhole openings, front panel edges, and garment bottom are trimmed with novelty knit fabric. The garment extends to below the waist. The front panels are overlaid with a pile fabric. The pile fabric overlays are decorative additions to the garment. The essential character of the sample garment is imparted by the reverse jersey fabric which forms the sweater vest body, see precedent Headquarters Ruling 950007 dated October 4, 1991. The applicable subheading for the garment will be 6110.20.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of cotton: Other: Other: Sweaters: Women’s. 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, Thomas J. Russo Director National Commodity Specialist Division
Ruling history
More rulings on the same tariff codes
The tariff classification of a women’s pullover sweater from China
Three sweaters from China; Country of origin determination; Section 102.21(c)(3) 19 Customs Federal Regulations (CFR)
The country of origin determination of a knit to shape women’s sweater; Section 102.21(c)(3) Customs Regulations
The tariff classification and country of origin determination for two women’s sweaters
The tariff classification of a woman’s sweater from China.
The tariff classification of a woman’s sweater from Vietnam.
The tariff classification of a woman’s pullover and sweater from China.
The tariff classification of a woman’s sweater from China.
The tariff classification of a woman’s sweater from China.
The tariff classification of three women’s garments from India and China
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