The tariff classification of a woman’s pullover from China.
Issued June 21, 2013 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6110.20.2079
Headings: 6110
Product description
As requested, your sample is being returned to you. The submitted sample, style H707LB, is a woman’s “hearts of palm woman” label cut and sewn pullover constructed from 95% cotton and 5% spandex knit fabric. The outer surface of the garment measures more than nine stitches per two centimeters in the direction in which the stitches were formed. The garment features a scoop front neckline with sewn on plastic beads, a high rear neckline, ¾ length hemmed sleeves, and a straight hemmed garment bottom. The garment extends to below the waist.
CBP rationale
The applicable subheading for style H707LB will be 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of cotton: Other: Other: Other: Women’s or girls’: Other.
Full text
N242893 June 21, 2013 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.20.2079 Ms. Eanna Chiu Grand Apparel USA Inc. 1412 Broadway, Suite #1502 New York, NY 10018 RE: The tariff classification of a woman’s pullover from China. Dear Ms. Chiu: In your letter dated June 7, 2013 you requested a classification ruling. As requested, your sample is being returned to you. The submitted sample, style H707LB, is a woman’s “hearts of palm woman” label cut and sewn pullover constructed from 95% cotton and 5% spandex knit fabric. The outer surface of the garment measures more than nine stitches per two centimeters in the direction in which the stitches were formed. The garment features a scoop front neckline with sewn on plastic beads, a high rear neckline, ¾ length hemmed sleeves, and a straight hemmed garment bottom. The garment extends to below the waist. The applicable subheading for style H707LB will be 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of cotton: Other: Other: Other: Women’s or girls’: Other. The duty rate will be 16.5%. 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 John Lombardi at 646-733-3049. Sincerely, Thomas J. Russo Director National Commodity Specialist Division
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