N205342 N2 Ruling Active

The tariff classification of a woman’s garment from India

Issued March 15, 2012 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6110.30.3059

Headings: 6110

Product description

Style 328165 is a “Coldwater Creek” label woman’s sleeveless pullover constructed with a 100% nylon knitted openwork lace-like fabric front panel with woven fabric appliqués and beads. The front panel lining and rear panel are constructed of a 60% cotton 40% modal jersey fabric. The garment features a scooped front neckline, a high rear neckline, and a hemmed straight garment bottom. The garment reaches to below the waist. The essential character is given by the nylon lace-like fabric of the front panel; Harmonized Tariff Schedule of the United States (HTSUS), (GRI) Rule 3, noted.

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

N205342 March 15, 2012 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Ms. Jaclyn Chia Marconi International (USA) Co., Ltd. 214 West 39 Street, Suite 1100 NY, NY 10018 RE: The tariff classification of a woman’s garment from India Dear Ms. Chia: In your letter dated February 13, 2012, you requested a tariff classification ruling. Style 328165 is a “Coldwater Creek” label woman’s sleeveless pullover constructed with a 100% nylon knitted openwork lace-like fabric front panel with woven fabric appliqués and beads. The front panel lining and rear panel are constructed of a 60% cotton 40% modal jersey fabric. The garment features a scooped front neckline, a high rear neckline, and a hemmed straight garment bottom. The garment reaches to below the waist. The essential character is given by the nylon lace-like fabric of the front panel; Harmonized Tariff Schedule of the United States (HTSUS), (GRI) Rule 3, noted. 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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