The tariff classification of a woman’s pullover from China.
Issued November 1, 2012 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6110.30.3059
Headings: 6110
Product description
As requested, your sample is being returned to you. The submitted sample of style N2H24S13 is a woman’s pullover that is constructed from 100% polyester knitted mesh fabric (the outer front and rear panels) and a 100% polyester finely knitted fabric (inner front and rear panel lining). The entire outer layer is decorated with round sewn on plastic sequins. The garment features a rounded front and rear neckline, short sleeves, and a hemmed garment bottom. The garment extends to below the waist. The essential character is given by the knitted mesh fabric which comprises the outer front and rear panels of the pullover, General Rules of Interpretation (GRI) 3(b) noted.
CBP rationale
The applicable subheading for style N2H24S13 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: Of man-made fibers: Other: Other: Other: Women’s or girls’: Other.
Full text
N234255 November 1, 2012 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Ms. Marilyn Santos Supreme International Corporation 3000 NW 107 Avenue Miami, FL 33172 RE: The tariff classification of a woman’s pullover from China. Dear Ms. Santos: In your letter dated October 8, 2012 you requested a classification ruling. As requested, your sample is being returned to you. The submitted sample of style N2H24S13 is a woman’s pullover that is constructed from 100% polyester knitted mesh fabric (the outer front and rear panels) and a 100% polyester finely knitted fabric (inner front and rear panel lining). The entire outer layer is decorated with round sewn on plastic sequins. The garment features a rounded front and rear neckline, short sleeves, and a hemmed garment bottom. The garment extends to below the waist. The essential character is given by the knitted mesh fabric which comprises the outer front and rear panels of the pullover, General Rules of Interpretation (GRI) 3(b) noted. The applicable subheading for style N2H24S13 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: 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 at 646-733-3049. Sincerely, Thomas J. Russo Director National Commodity Specialist Division
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