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The tariff classification of a woman’s garment from China
Issued June 27, 2012 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN2 N221638 (June 27, 2012)
Tariff classification
HTS codes: 6110.30.3059
Headings: 6110
Product description
The provided sample is being returned as per your request. Style S15608 is a woman’s garment constructed of a 80% polyester 20% cotton open work warp knitted lace-like fabric that has an inwrought design featuring a floral pattern. The garment has a full front opening with 5 hook and eye closures, a v-shaped neckline, wide elbow length sleeves, scalloped trim at the neckline which extends down the edges of the front panel to the garment bottom, and a straight hemmed garment bottom. A woven fabric lines the front panels and the rear panel. The garment extends to below the knees. The garment will be available in sizes XX-Small to 3X.
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
N221638 June 27, 2012 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Ms. Bernadette Purcell QVC, Inc Studio Park Mail Code 232 West Chester, PA 19380-4262 RE: The tariff classification of a woman’s garment from China Dear Ms. Purcell: In your letter dated June 14, 2012, you requested a tariff classification ruling. The provided sample is being returned as per your request. Style S15608 is a woman’s garment constructed of a 80% polyester 20% cotton open work warp knitted lace-like fabric that has an inwrought design featuring a floral pattern. The garment has a full front opening with 5 hook and eye closures, a v-shaped neckline, wide elbow length sleeves, scalloped trim at the neckline which extends down the edges of the front panel to the garment bottom, and a straight hemmed garment bottom. A woven fabric lines the front panels and the rear panel. The garment extends to below the knees. The garment will be available in sizes XX-Small to 3X. 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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