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The tariff classification of a woman’s garment from Korea
Issued May 10, 2012 by U.S. Customs and Border Protection.
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Copies to clipboardN2 N215129 (May 10, 2012)
Tariff classification
HTS codes: 6110.30.3059
Headings: 6110
Product description
The submitted garment is being returned as per your request. Style EC7117 is a “Calvin Klein” label woman’s sleeveless pullover that is stated to be constructed from 92% nylon 4% metallic 4% spandex knitted fabric. The outer surface of the fabric measures more than nine stitches per two centimeters in the direction that the stitches were formed. As discussed, examination of the garment fabric finds the metallic yarn to be a separate yarn creating an intermittent decorative stitch pattern on the outer surface of the garment. The sleeveless pullover features a cowl front neckline, a slightly rounded rear neckline, vertical darts extending from the shoulder seams on the front panel which enhance the drape effect of the cowl neckline, and a straight hemmed garment bottom. The garment extends 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
N215129 May 10, 2012 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Ms. Lena Rainbow PVH Corporation 200 Madison Avenue NY, NY 10016 RE: The tariff classification of a woman’s garment from Korea Dear Ms. Rainbow: In your letter dated April 19, 2012, you requested a tariff classification ruling. The submitted garment is being returned as per your request. Style EC7117 is a “Calvin Klein” label woman’s sleeveless pullover that is stated to be constructed from 92% nylon 4% metallic 4% spandex knitted fabric. The outer surface of the fabric measures more than nine stitches per two centimeters in the direction that the stitches were formed. As discussed, examination of the garment fabric finds the metallic yarn to be a separate yarn creating an intermittent decorative stitch pattern on the outer surface of the garment. The sleeveless pullover features a cowl front neckline, a slightly rounded rear neckline, vertical darts extending from the shoulder seams on the front panel which enhance the drape effect of the cowl neckline, and a straight hemmed garment bottom. The garment extends to below the waist. 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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