N237007 N2 Ruling Active

The tariff classification of a men’s knit pullover from Pakistan.

Issued January 29, 2013 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6110.20.2069

Headings: 6110

Product description

Style EZ360 “Men’s Varsity Laced Hood Sweatshirt” is a men’s cut and sewn pullover garment constructed from 68% cotton, 32% polyester, finely knit fabric that is napped on the inside surface. The fabric measures 19 stitches per two centimeters counted in the horizontal direction. Style EZ360 has a self-fabric hood lined with a contrasting color jersey knit fabric, a partial front opening with a laced closure, long sleeves with rib-knit cuffs, a pouch pocket below the waist, contrasting color overlays on each sleeve, and a straight hemmed bottom with side slits and a tail. Style EZ360 will be imported in Adult (men’s) sizes S - 4XL. Although

Full text

N237007 January 29, 2013 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6110.20.2069 Ms. Mary Zarzecki One Stop Imprintable Fashions 2686 Northridge Drive Grand Rapids, MI 49544 RE: The tariff classification of a men’s knit pullover from Pakistan. Dear Ms. Zarzecki: In your letter dated December 28, 2012, you requested a tariff classification ruling. The sample submitted will be returned. Style EZ360 “Men’s Varsity Laced Hood Sweatshirt” is a men’s cut and sewn pullover garment constructed from 68% cotton, 32% polyester, finely knit fabric that is napped on the inside surface. The fabric measures 19 stitches per two centimeters counted in the horizontal direction. Style EZ360 has a self-fabric hood lined with a contrasting color jersey knit fabric, a partial front opening with a laced closure, long sleeves with rib-knit cuffs, a pouch pocket below the waist, contrasting color overlays on each sleeve, and a straight hemmed bottom with side slits and a tail. Style EZ360 will be imported in Adult (men’s) sizes S - 4XL. Although you believe Style EZ360 is classifiable as a sweatshirt in 6110.20.2040, Harmonized Tariff Schedule of the United States (HTSUS), a sweatshirt must have a snug fitting bottom and cuffs (rib knit, elastic, drawstring, etc.). The hemmed bottom on Style EZ360 precludes classification as a sweatshirt. Consequently, the applicable subheading for Style EZ360 will be 6110.20.2069, HTSUS, which provides for: Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of cotton: Other: Other: Other: Men’s or boys’: Other. The rate of duty is 16.5% 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 the 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 Mary Ryan at (646) 733-3271. Sincerely, Thomas J. Russo Director National Commodity Specialist Division

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