N241214 N2 Ruling Active

The tariff classification of a woman’s pullover from Mexico.

Issued May 9, 2013 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6110.30.3059

Headings: 6110

Product description

As requested, your sample will be returned to you. The submitted sample, style 221368, is a woman’s cut and sewn “Holloway®” label sleeveless pullover that is constructed from 100% polyester knitted fabric. The outer surface of the garments fabric measures more than nine stitches per two centimeters in the direction in which the stitches were formed. The garment features a v-shaped front neckline, a high rear neckline, a mesh fabric rear panel, contrast color inserts at the arm openings extending down the garment sides, and a straight hemmed garment bottom. The garment extends to below the waist.

CBP rationale

The applicable subheading for styles 221368 and 221468 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 (con.

Full text

N241214 May 9, 2013 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Ms. Rosanna Florentino Augusta Sportswear 425 Park West Drive Grovetown, GA 30813 RE: The tariff classification of a woman’s pullover from Mexico. Dear Ms. Florentino: In your letter dated April 12, 2013 you requested a classification ruling on behalf of Holloway. As requested, your sample will be returned to you. The submitted sample, style 221368, is a woman’s cut and sewn “Holloway®” label sleeveless pullover that is constructed from 100% polyester knitted fabric. The outer surface of the garments fabric measures more than nine stitches per two centimeters in the direction in which the stitches were formed. The garment features a v-shaped front neckline, a high rear neckline, a mesh fabric rear panel, contrast color inserts at the arm openings extending down the garment sides, and a straight hemmed garment bottom. The garment extends to below the waist. You state in your letter that the garment will be offered in ladies sizes S-2XL and as style 221468 in girls sizes YS-YXL. The applicable subheading for styles 221368 and 221468 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 (con.): Of man-made fibers: Other: Other: Other: Women’s or girls’: 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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