N239826 N2 Ruling Active

The tariff classification of men’s and boys’ knit pullovers from China.

Issued April 8, 2013 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6110.30.3053

Headings: 6110

Product description

As requested, your sample will be returned. The submitted sample, Style 229037 “Transform Pullover,” is a men’s cut and sewn pullover constructed from100% polyester, finely knit double pique fabric that measures 31 stitches per two centimeters counted in the horizontal direction. Style 229037 has a self-fabric stand-up collar; a partial front opening with a zippered closure; long sleeves with elastic capping at the cuffs; a heat seal logo on the right sleeve near the cuff; zippered side entry pockets below the waist; contrasting color self-fabric inserts on the front and back panels; contrasting pinhole mesh knit inserts at each side of the front panel and on the under-sleeves; and a straight bottom finished with wide capping. Style 229037 will be imported in Adult (men’s) sizes S – 3XL.

CBP rationale

The applicable subheading for Styles 229037 and 229237 will be 6110.30.3053, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of man-made fibers: other: other: other: other: men’s or boys’: other.

Full text

N239826 April 8, 2013 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6110.30.3053 Ms. Rosanna Florentino Augusta Sportswear 425 Park West Drive Grovetown, GA 30813 RE: The tariff classification of men’s and boys’ knit pullovers from China. Dear Ms. Florentino: In your letter dated March 15, 2013, you requested a tariff classification ruling on behalf of Holloway Sportswear. As requested, your sample will be returned. The submitted sample, Style 229037 “Transform Pullover,” is a men’s cut and sewn pullover constructed from100% polyester, finely knit double pique fabric that measures 31 stitches per two centimeters counted in the horizontal direction. Style 229037 has a self-fabric stand-up collar; a partial front opening with a zippered closure; long sleeves with elastic capping at the cuffs; a heat seal logo on the right sleeve near the cuff; zippered side entry pockets below the waist; contrasting color self-fabric inserts on the front and back panels; contrasting pinhole mesh knit inserts at each side of the front panel and on the under-sleeves; and a straight bottom finished with wide capping. Style 229037 will be imported in Adult (men’s) sizes S – 3XL. You state that the same garment will be imported as Style 229237 in Youth (boys’) sizes S - XL. The applicable subheading for Styles 229037 and 229237 will be 6110.30.3053, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of man-made fibers: other: other: other: other: men’s or boys’: other. The rate of duty is 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 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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