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The tariff classification of three women’s pullover from Mexico.
Issued June 29, 2012 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN2 N222076 (June 29, 2012)
Tariff classification
HTS codes: 6110.30.3059
Headings: 6110
Product description
As requested, your samples are being returned to you. Style WBDF0226, is a woman’s cut and sewn “Notations” label pullover designed to simulate a knitted cardigan worn over a camisole. The pullover is constructed from 100% polyester crinkle knit fabric. The outer surface of the fabric measures more than nine stitches per two centimeters in the direction that the stitches were formed. The garment features a knit panel insert simulating a camisole at the cross-over v-shaped front neckline, short sleeves, a plastic buckle simulating a belt at the waist area, and a straight garment bottom. The garment extends to below the waist. Style WBDF0278, is a woman’s cut and sewn “Kim” label pullover designed to simulate a knitted cardigan worn over a camisole. The pullover is constructed from 100% polyester crinkle knit fabric. The outer surface of the fabric measures more than nine stitches per two centimeters in the direction that the stitches were formed. The garment features a knit panel insert simulating a camisole at the bust area, long sleeves, a plastic fastener at the waist area simulating a closure for a cardigan, and a straight garment bottom. The garment extends to below the waist. Style MBDF0300, is a woman’s cut and sewn “Notations” label sleeveless pullover designed to simulate a knitted cardigan worn over a camisole. The pullover is constructed from 100% polyester crinkle knit fabric. The outer surface of the fabric measures more than nine stitches per two centimeters in the direction that the stitches were formed. The garment features a knit panel insert simulating a camisole at the cross-over v-shaped front neckline, a plastic buckle simulating a belt at the waist area, and a straight garment bottom. The garment extends to below the waist.
CBP rationale
The applicable subheading for styles WBDF0226, WBDF0278, and MBDF0300 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: Other: Women’s or girls’.
Full text
N222076 June 29, 2012 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Ms. Esther F. Quezada Priority Cargo Expeditors Customs Brokers & Freight Forwarders 2155 Paseo de las Americas 31 San Diego, CA 92154 RE: The tariff classification of three women’s pullover from Mexico. Dear Ms. Quezada: In your letter dated June 14, 2012 you requested a classification ruling on behalf of Azul Clothing Inc. As requested, your samples are being returned to you. Style WBDF0226, is a woman’s cut and sewn “Notations” label pullover designed to simulate a knitted cardigan worn over a camisole. The pullover is constructed from 100% polyester crinkle knit fabric. The outer surface of the fabric measures more than nine stitches per two centimeters in the direction that the stitches were formed. The garment features a knit panel insert simulating a camisole at the cross-over v-shaped front neckline, short sleeves, a plastic buckle simulating a belt at the waist area, and a straight garment bottom. The garment extends to below the waist. Style WBDF0278, is a woman’s cut and sewn “Kim” label pullover designed to simulate a knitted cardigan worn over a camisole. The pullover is constructed from 100% polyester crinkle knit fabric. The outer surface of the fabric measures more than nine stitches per two centimeters in the direction that the stitches were formed. The garment features a knit panel insert simulating a camisole at the bust area, long sleeves, a plastic fastener at the waist area simulating a closure for a cardigan, and a straight garment bottom. The garment extends to below the waist. Style MBDF0300, is a woman’s cut and sewn “Notations” label sleeveless pullover designed to simulate a knitted cardigan worn over a camisole. The pullover is constructed from 100% polyester crinkle knit fabric. The outer surface of the fabric measures more than nine stitches per two centimeters in the direction that the stitches were formed. The garment features a knit panel insert simulating a camisole at the cross-over v-shaped front neckline, a plastic buckle simulating a belt at the waist area, and a straight garment bottom. The garment extends to below the waist. The applicable subheading for styles WBDF0226, WBDF0278, and MBDF0300 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: Other: Women’s or girls’. The duty rate will be 32%. 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 Francine Vivona-Brock at 646-733-3049. Sincerely, Thomas J. Russo Director National Commodity Specialist Division
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