The tariff classification of a woman’s pullover from China.
Issued February 26, 2013 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6110.90.9090
Headings: 6110
Product description
As requested, your sample is being returned to you. Style BSM2712 is a woman’s “Bay Studio®” label pullover constructed of 54% linen and 46% cotton jersey 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 extends to below the waist. The pullover features a rounded front neckline, a high rear neckline, short hemmed sleeves, glued on plastic studs, which line the neckline of the upper front panel, and a straight hemmed garment bottom. The upper rear panel features a Raschel lace-like fabric constructed of 80% cotton and 20% nylon knit fabric. In your ruling request, you recommended classification of the submitted garment under 6110.20.2079, HTSUS. The essential character of the sample garment is imparted by the knit jersey fabric which forms the pullover body. Accordingly, the garment is properly classified as an other pullover under 6110.90.9090, HTSUS.
CBP rationale
The applicable subheading for style BSM2712 will be 6110.90.9090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of other textile materials: Other: Other: Other: Women’s or girls’.
Full text
N238551 February 26, 2013 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.90.9090 Ms. Debbie Bell Beall’s Imports Inc. 1806 38th Avenue East Bradenton, FL 34208 RE: The tariff classification of a woman’s pullover from China. Dear Ms. Bell: In your letter dated February 11, 2013 you requested a classification ruling. As requested, your sample is being returned to you. Style BSM2712 is a woman’s “Bay Studio®” label pullover constructed of 54% linen and 46% cotton jersey 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 extends to below the waist. The pullover features a rounded front neckline, a high rear neckline, short hemmed sleeves, glued on plastic studs, which line the neckline of the upper front panel, and a straight hemmed garment bottom. The upper rear panel features a Raschel lace-like fabric constructed of 80% cotton and 20% nylon knit fabric. In your ruling request, you recommended classification of the submitted garment under 6110.20.2079, HTSUS. The essential character of the sample garment is imparted by the knit jersey fabric which forms the pullover body. Accordingly, the garment is properly classified as an other pullover under 6110.90.9090, HTSUS. The applicable subheading for style BSM2712 will be 6110.90.9090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of other textile materials: Other: Other: Other: Women’s or girls’. The duty rate will be 6% 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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