N218288 N2 Ruling Active

The tariff classification of a woman’s garment from China

Issued June 7, 2012 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6110.30.3020

Headings: 6110

Product description

The provided sample is being returned as per your request. Style 7WS0482 is a “Lucky Brand” label woman’s sweater constructed of a novelty knitted 50% acrylic 30% cotton 20% wool fabric. The garment is described in your request as a “women’s daisy duster”. The garment features a full front opening with 5 button closures at the upper portion of the front panels, long sleeves with 1 x 1 ribbed knit self-start bottoms, and a scallop finish at the garment bottom. The garment extends from the shoulders to the calf area. Style 7WS0482 possesses the construction and styling features of a sweater of Heading 6110. Pertinent Headquarters Rulings include 965182, 965183, and 965184 dated January 22, 2002 which are noted for your reference.

CBP rationale

The applicable subheading for the garment 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: Of man-made fibers: Other: Other: Other .

Full text

N218288 June 7, 2012 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3020 Ms. Laurie Lewis Fifth & Pacific Companies 5901 West Side Avenue North Bergen, NJ 07047 RE: The tariff classification of a woman’s garment from China Dear Ms. Lewis: In your letter dated May 15, 2012, you requested a tariff classification ruling. The provided sample is being returned as per your request. Style 7WS0482 is a “Lucky Brand” label woman’s sweater constructed of a novelty knitted 50% acrylic 30% cotton 20% wool fabric. The garment is described in your request as a “women’s daisy duster”. The garment features a full front opening with 5 button closures at the upper portion of the front panels, long sleeves with 1 x 1 ribbed knit self-start bottoms, and a scallop finish at the garment bottom. The garment extends from the shoulders to the calf area. Style 7WS0482 possesses the construction and styling features of a sweater of Heading 6110. Pertinent Headquarters Rulings include 965182, 965183, and 965184 dated January 22, 2002 which are noted for your reference. The applicable subheading for the garment 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: Of man-made fibers: 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 359 Francine Vivona-Brock at (646) 733-3049. Sincerely, Thomas J. Russo Director National Commodity Specialist Division

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