CBP Ruling N242422 — The tariff classification of a woman’s pullover from China.

Tariff classification

Headings: 6110

Product description

As requested, your sample will be returned to you. The submitted sample, order no. W9B03301, is a woman’s cut and sewn “Wall Flower” label pullover composed of knit and woven components. The top portion of the pullover is constructed of 65% polyester and 35% rayon jersey knit fabric and the bottom portion is constructed of 100% polyester woven 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 features a scoop front neckline with capping, a high rear neckline with capping, long hemmed sleeves, and a straight hemmed garment bottom. In your ruling request you refer to the submitted garment as a dress. The garment extends from the shoulders to the upper thigh in the front and the mid-thigh in the rear. Therefore, the garment does not provide sufficient coverage to be considered a dress. Order no. W9B03301 is properly classified as an other pullover of 6110, HTSUS.

CBP rationale

The applicable subheading for order no. W9B03301 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

N242422 June 3, 2013 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Mr. Jerry Armani Mamiye Brothers 1385 Broadway, Suite 1800 New York, NY 10018 RE: The tariff classification of a woman’s pullover from China. Dear Mr. Armani: In your letter dated May 15, 2013 you requested a classification ruling. As requested, your sample will be returned to you. The submitted sample, order no. W9B03301, is a woman’s cut and sewn “Wall Flower” label pullover composed of knit and woven components. The top portion of the pullover is constructed of 65% polyester and 35% rayon jersey knit fabric and the bottom portion is constructed of 100% polyester woven 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 features a scoop front neckline with capping, a high rear neckline with capping, long hemmed sleeves, and a straight hemmed garment bottom. In your ruling request you refer to the submitted garment as a dress. The garment extends from the shoulders to the upper thigh in the front and the mid-thigh in the rear. Therefore, the garment does not provide sufficient coverage to be considered a dress. Order no. W9B03301 is properly classified as an other pullover of 6110, HTSUS. The applicable subheading for order no. W9B03301 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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