N238743 N2 Ruling Active

The tariff classification of girls’ knitwear from Ecuador.

Issued March 13, 2013 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6110.30.3035

Headings: 6110

Product description

As requested, the sample will be returned to you. Sample E1 is a girl’s vest constructed of finely knit polyester fleece fabric. The item has a full front zipper opening, a shirt collar, patch pockets above the waist, a tunnel drawstring that is sewn to the garment sides and a hemmed bottom.

CBP rationale

The applicable subheading for Sample E1 will be 6110.30.3035, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for sweaters, pullovers and similar articles, knitted or crocheted: of man-made fibers, other, vests, other than sweater vests, women’s or girls’.

Full text

N238743 March 13, 2013 CLA-2-61:OT:RR:NC:3:358 CATEGORY: Classification TARIFF NO.: 6110.30.3035 Mr. Juan Pajuelo Athena Corporate Advisors Inc. 2560 Carrington Way Frederick, MD 21702 RE: The tariff classification of girls’ knitwear from Ecuador. Dear Ms. Pajuelo: In your letter dated February 13, 2013, on behalf of your client, Carmen Salazar Wright, you requested a tariff classification ruling. As requested, the sample will be returned to you. Sample E1 is a girl’s vest constructed of finely knit polyester fleece fabric. The item has a full front zipper opening, a shirt collar, patch pockets above the waist, a tunnel drawstring that is sewn to the garment sides and a hemmed bottom. The applicable subheading for Sample E1 will be 6110.30.3035, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for sweaters, pullovers and similar articles, knitted or crocheted: of man-made fibers, other, vests, other than sweater vests, women’s or girls’. 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 this ruling letter 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 this ruling, contact National Import Specialist Bruce Kirschner at 646-733-3048. Sincerely, Thomas J. Russo Director, National Commodity Specialist Division

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