The tariff classification of a woman’s sleeveless pullover from China.
Issued March 20, 2013 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6110.20.2079
Headings: 6110
Product description
As requested, your sample is being returned to you. The submitted sample, style 00S4LJ – T-UPY-A, is a woman’s “Diesel” brand cut and sewn sleeveless pullover constructed from 60% cotton and 40% polyester knit fabric. The outer surface of the garment measures more than nine stitches per two centimeters in the direction in which the stitches were formed. The garment features a u-shaped front and rear neckline, shoulder straps measuring approximately 1 ½ inches wide, a slight gathering at the upper rear panel, and a flared hemmed garment bottom. The garment extends from the shoulders to below the waist. The garment is not considered a tank top because of the gathering on the upper rear panel and the flared garment bottom. The garment is properly classified as an other pullover garment of Heading 6110.
CBP rationale
The applicable subheading for style 00S4LJ – T-UPY-A will be 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of cotton: Other: Other: Other: Women’s or girls’: Other.
Full text
N239587 March 20, 2013 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.20.2079 Ms. Elizabeth Orzol Diesel USA, Inc. 220 West 19th Street New York, NY 10011 RE: The tariff classification of a woman’s sleeveless pullover from China. Dear Ms. Orzol: In your letter dated March 13, 2013 you requested a classification ruling. As requested, your sample is being returned to you. The submitted sample, style 00S4LJ – T-UPY-A, is a woman’s “Diesel” brand cut and sewn sleeveless pullover constructed from 60% cotton and 40% polyester knit fabric. The outer surface of the garment measures more than nine stitches per two centimeters in the direction in which the stitches were formed. The garment features a u-shaped front and rear neckline, shoulder straps measuring approximately 1 ½ inches wide, a slight gathering at the upper rear panel, and a flared hemmed garment bottom. The garment extends from the shoulders to below the waist. The garment is not considered a tank top because of the gathering on the upper rear panel and the flared garment bottom. The garment is properly classified as an other pullover garment of Heading 6110. The applicable subheading for style 00S4LJ – T-UPY-A will be 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of cotton: Other: Other: Other: Women’s or girls’: Other. The duty rate will be 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 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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