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The tariff classification of a woman’s pullover from China.
Issued June 3, 2013 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN2 N241945 (June 3, 2013)
Tariff classification
HTS codes: 6110.30.3059
Headings: 6110
Product description
As requested, your sample is being returned to you. Style 909 is a woman’s “Exist” label cut and sewn sleeveless pullover that is constructed from 50% viscose and 50% polyester knitted fabric. The outer surface of the garment measures more than nine stitches per two centimeters in the direction that the stitches were formed. The garment features a scoop front neckline, a modified racerback, and a flared hemmed garment bottom. The garment extends to below the waist. In your letter
CBP rationale
The applicable subheading for styles 909 and 998 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
N241945 June 3, 2013 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Mr. Shaul Ashkenazy Exist, Inc. 1650 NW 23rd Avenue, Unit A Fort Lauderdale, FL 33311 RE: The tariff classification of a woman’s pullover from China. Dear Mr. Ashkenazy: In your letter dated May 8, 2013 you requested a classification ruling. As requested, your sample is being returned to you. Style 909 is a woman’s “Exist” label cut and sewn sleeveless pullover that is constructed from 50% viscose and 50% polyester knitted fabric. The outer surface of the garment measures more than nine stitches per two centimeters in the direction that the stitches were formed. The garment features a scoop front neckline, a modified racerback, and a flared hemmed garment bottom. The garment extends to below the waist. In your letter you state the same garment will also be offered as style 998 constructed of 60% viscose and 40% polyester knit fabric. In your letter you referred to the submitted garment as a tank top. It is noted that the flared bottom precludes classification of heading 6109. Style 909 has construction features common to garments of heading 6110 and provides sufficient coverage. The garment is more specifically provided for in heading 6110. The applicable subheading for styles 909 and 998 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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