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N227955 N2 Ruling Active

The tariff classification of a woman’s pullover from Malaysia.

Issued August 15, 2012 by U.S. Customs and Border Protection.

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N2 N227955 (August 15, 2012)

Tariff classification

HTS codes: 6110.30.3059

Headings: 6110

Product description

As requested, your sample is being returned to you. Style number X12-00007 is a woman’s “Ping®” label cut and sewn pullover that is constructed from 91% polyester and 9% spandex knit fabric. The outer surface of the garment measures more than nine stitches per two centimeters in the direction that the stitches were formed. The piece constructed garment features a v-shaped cross-over front neckline, a hood, short hemmed sleeves, a heat seal of the word “Ping” on the wearer’s right sleeve component, side vents at the garment bottom, and a straight hemmed garment bottom. Flatlock stitching is found on the front and rear panels and the hood. The garment extends to below the waist.

CBP rationale

The applicable subheading for style X12-00007 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

N227955 August 15, 2012 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Ms. Anh Halliburton Design Resources, Inc. 7007 College Blvd., Suite 700 Overland Park, KS 66211 RE: The tariff classification of a woman’s pullover from Malaysia. Dear Ms. Halliburton: In your letter dated July 3, 2012 you requested a classification ruling. As requested, your sample is being returned to you. Style number X12-00007 is a woman’s “Ping®” label cut and sewn pullover that is constructed from 91% polyester and 9% spandex knit fabric. The outer surface of the garment measures more than nine stitches per two centimeters in the direction that the stitches were formed. The piece constructed garment features a v-shaped cross-over front neckline, a hood, short hemmed sleeves, a heat seal of the word “Ping” on the wearer’s right sleeve component, side vents at the garment bottom, and a straight hemmed garment bottom. Flatlock stitching is found on the front and rear panels and the hood. The garment extends to below the waist. The applicable subheading for style X12-00007 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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