CBP Ruling N235602 — The tariff classification of a woman’s garment from China.

Tariff classification

Headings: 6110

Product description

As requested, your sample is being returned to you. The submitted sample of style PID 296265 is a woman’s sleeveless pullover that is constructed from 95% polyester and 5% spandex knitted mesh fabric (the front panel) and 100% polyester woven fabric (the rear panel and inner lining). The garment is decorated with sewn on plastic sequins on the outer surface of the front panel. The cut and sewn garment features a scooped front neckline, a high rear neckline, side slits at the garment bottom, and a hemmed garment bottom. The neckline and armholes are finished with woven fabric capping. The garment extends to below the waist. In your ruling request you propose classification as a woven tank top under 6206.40.3030, HTSUS. The essential character of the sample garment is imparted by the knit fabric which forms the front panel, see precedent Headquarters Ruling 950007 dated October 4, 1991. Based on construction and styling features, style PID 296265 is more specifically provided for as an other pullover garment of 6110, HTSUS.

CBP rationale

The applicable subheading for style PID 296265 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

N235602 November 29, 2012 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Ms. Jennifer Okerlund Target Corporation 1000 Nicollet Mall, TPS-3155 Minneapolis, MN 55403 RE: The tariff classification of a woman’s garment from China. Dear Ms. Okerlund: In your letters dated November 1, 2012 and November 14, 2012 you requested a classification ruling. As requested, your sample is being returned to you. The submitted sample of style PID 296265 is a woman’s sleeveless pullover that is constructed from 95% polyester and 5% spandex knitted mesh fabric (the front panel) and 100% polyester woven fabric (the rear panel and inner lining). The garment is decorated with sewn on plastic sequins on the outer surface of the front panel. The cut and sewn garment features a scooped front neckline, a high rear neckline, side slits at the garment bottom, and a hemmed garment bottom. The neckline and armholes are finished with woven fabric capping. The garment extends to below the waist.In your ruling request you propose classification as a woven tank top under 6206.40.3030, HTSUS. The essential character of the sample garment is imparted by the knit fabric which forms the front panel, see precedent Headquarters Ruling 950007 dated October 4, 1991. Based on construction and styling features, style PID 296265 is more specifically provided for as an other pullover garment of 6110, HTSUS. The applicable subheading for style PID 296265 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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