N203156 N2 Ruling Active

The tariff classification of a women’s garment from Mexico

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

Tariff classification

HTS codes: 6110.30.3059

Headings: 6110

Product description

The provided sample is being returned as per your request. Style 222371 is a women’s cut and sewn “Holloway” brand short sleeve pullover that is constructed of two different fabrics. The majority of the front and rear panels, the neckband, the shoulder inserts, and the sleeves are made of a finely knitted 100% polyester interlock fabric. Mesh fabric inserts made of 100% polyester are found under the armholes extending down the sides of the garment. The outer surface of the garment fabrics measure more than nine stitches per two centimeters in the direction in which the stitches were formed. The garment features a v-shaped neckline, hemmed short sleeves, and a straight hemmed garment bottom. The garment extends from the shoulders to below the waist.

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

N203156 February 27, 2012 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Mr. Mike Rizner Augusta Sportswear P.O. Box 14939 Augusta, GA 30919 RE: The tariff classification of a women’s garment from Mexico In your letter dated January 31, 2012, you requested a tariff classification ruling. The provided sample is being returned as per your request. Style 222371 is a women’s cut and sewn “Holloway” brand short sleeve pullover that is constructed of two different fabrics. The majority of the front and rear panels, the neckband, the shoulder inserts, and the sleeves are made of a finely knitted 100% polyester interlock fabric. Mesh fabric inserts made of 100% polyester are found under the armholes extending down the sides of the garment. The outer surface of the garment fabrics measure more than nine stitches per two centimeters in the direction in which the stitches were formed. The garment features a v-shaped neckline, hemmed short sleeves, and a straight hemmed garment bottom. The garment extends from the shoulders to below the waist. You state in your letter that the garment will be available in sizes XS-2XL. 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, Thomas J. Russo Director National Commodity Specialist Division

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