CBP Ruling N240893 — The tariff classification of two women’s pullovers from China.

Tariff classification

Headings: 6110

Product description

As requested, your samples are being returned to you. Style 84340 is a woman’s “cable & gauge” label sleeveless pullover constructed of 100% viscose jersey knitted 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 scoop front neckline, a high rear neckline, and a curved hemmed garment bottom. The upper and lower portion of the front panel is overlaid with a raschel lace-like 71% cotton and 29% nylon knit fabric. The center of the front panel is overlaid with a knitted raschel lace-like fabric constructed of 95% nylon and 5% spandex knit fabric. The knitted raschel lace-like overlays are decorative additions to the garment. The essential character of the sample garment is imparted by the knit jersey fabric which forms the pullover body, General Rules of Interpretation (GRI) 3(b) noted. Accordingly the garment is properly classified as an other pullover under 6110.30.3059, HTSUS. Style 84339 is a woman’s “cable & gauge” label pullover constructed of 100% viscose jersey knitted 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 scoop front neckline, a high rear neckline, long hemmed sleeves, and a straight hemmed garment bottom. The wearer’s upper right front panel and lower portion of the front panel is overlaid with a raschel lace-like 71% cotton and 29% nylon knit fabric. The wearer’s upper left front panel is overlaid with a knitted raschel lace-like fabric constructed of 95% nylon and 5% spandex knit fabric. The knitted raschel lace-like overlays are decorative additions to the garment. The essential character of the sample garment is imparted by the knit jersey fabric which forms the pullover body, General Rules of Interpretation (GRI) 3(b) noted. Accordingly

CBP rationale

The applicable subheading for styles 84340 and 84339 will be 6110.30.3059, 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: women’s or girl’s: other.

Full text

N240893 April 26, 2013 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Mr. T.C. Li HMS Productions Inc. 250 West 39th Street New York, NY 10018 RE: The tariff classification of two women’s pullovers from China. Dear Mr. Li: In your letter dated April 12, 2013 you requested a classification ruling. As requested, your samples are being returned to you. Style 84340 is a woman’s “cable & gauge” label sleeveless pullover constructed of 100% viscose jersey knitted 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 scoop front neckline, a high rear neckline, and a curved hemmed garment bottom. The upper and lower portion of the front panel is overlaid with a raschel lace-like 71% cotton and 29% nylon knit fabric. The center of the front panel is overlaid with a knitted raschel lace-like fabric constructed of 95% nylon and 5% spandex knit fabric. The knitted raschel lace-like overlays are decorative additions to the garment. The essential character of the sample garment is imparted by the knit jersey fabric which forms the pullover body, General Rules of Interpretation (GRI) 3(b) noted. Accordingly the garment is properly classified as an other pullover under 6110.30.3059, HTSUS. Style 84339 is a woman’s “cable & gauge” label pullover constructed of 100% viscose jersey knitted 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 scoop front neckline, a high rear neckline, long hemmed sleeves, and a straight hemmed garment bottom. The wearer’s upper right front panel and lower portion of the front panel is overlaid with a raschel lace-like 71% cotton and 29% nylon knit fabric. The wearer’s upper left front panel is overlaid with a knitted raschel lace-like fabric constructed of 95% nylon and 5% spandex knit fabric. The knitted raschel lace-like overlays are decorative additions to the garment. The essential character of the sample garment is imparted by the knit jersey fabric which forms the pullover body, General Rules of Interpretation (GRI) 3(b) noted. Accordingly the garment is properly classified as an other pullover under 6110.30.3059, HTSUS. The applicable subheading for styles 84340 and 84339 will be 6110.30.3059, 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: women’s or girl’s: other. 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 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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