CBP Ruling N221256 — The tariff classification of a women’s garment from China

Tariff classification

Headings: 6110

Product description

The provided sample is being returned as per your request. Style 1S205103B is a “Chico’s” label woman’s pullover constructed of 100% rayon openwork fabrics. The garment is made of two panels, a front panel and a rear panel. The sleeves are incorporated as part of the panels. The front panel is made of a loosely crocheted fabric with large openings left in the fabric due to its various shaped revealing openwork designs. The rear panel is made of an openwork novelty knitted fabric. The garment features a rounded front neckline, short sleeves, and a straight garment bottom. The essential character is given by the crocheted openwork 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

N221256 June 27, 2012 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Ms. Ann Garyn Chico’s FAS, Inc. 11215 Metro Parkway – Building 4 Fort Myers, Florida 33966 RE: The tariff classification of a women’s garment from China Dear Ms. Garyn: In your letter dated June 7, 2012, you requested a tariff classification ruling. The provided sample is being returned as per your request. Style 1S205103B is a “Chico’s” label woman’s pullover constructed of 100% rayon openwork fabrics. The garment is made of two panels, a front panel and a rear panel. The sleeves are incorporated as part of the panels. The front panel is made of a loosely crocheted fabric with large openings left in the fabric due to its various shaped revealing openwork designs. The rear panel is made of an openwork novelty knitted fabric. The garment features a rounded front neckline, short sleeves, and a straight garment bottom. The essential character is given by the crocheted openwork 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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