The tariff classification of a woman’s pullover from China.
Issued September 20, 2013 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6110.90.9090
Headings: 6110
GRI rules applied: GRI 3(b)
Product description
The sample will be returned to you as requested. The submitted sample, Style 762, is a woman’s “CAbi” label pullover composed of knit and woven components. The front and back panels are constructed from 72% linen, 28% cotton knit fabric. The side panels are constructed from 100% rayon woven fabric and the bottom front is constructed from 98% cotton, 2% spandex ribbed knit fabric. The outer surface of the knit fabric measures more than 9 stitches per 2 centimeters in the direction that the stitches were formed. The garment features a crew front neckline, short sleeves, a ribbed knit banded front bottom, and a rear tail. The garment extends from the shoulders to below the waist. As noted above the garment is constructed of both knitted and woven components, such garments are considered a composite good. General Rules of Interpretation GRI 3(b), states that the goods, shall be classified as if they consisted of the material or component which gives them their essential character.” For style 762 the knit fabric of the front panel provides the essential character. In your ruling request you recommended classification of Style 762 under HTSUS 6109.90.3040, which does not exist; HTS heading 6109 is precluded because the garment does not have the design and styling features of a t-shirt or a tank top. Accordingly, the garment is properly classified as a pullover under 6110.90.9090, HTSUS.
CBP rationale
The applicable subheading for the garment will be 6110.90.9090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters…and similar articles, knitted or crocheted: Of other textile materials: other…other: women’s.
Full text
N245392 September 20, 2013 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.90.9090 Mr. Demetrius D. Jones Crane Worldwide Trade Services 690 Airport South Parkway Atlanta, GA 30349 RE: The tariff classification of a woman’s pullover from China. Dear Mr. Jones: In your letter dated August 19, 2013, on behalf of your client Cabi LLC, you requested a tariff classification ruling. The sample will be returned to you as requested. The submitted sample, Style 762, is a woman’s “CAbi” label pullover composed of knit and woven components. The front and back panels are constructed from 72% linen, 28% cotton knit fabric. The side panels are constructed from 100% rayon woven fabric and the bottom front is constructed from 98% cotton, 2% spandex ribbed knit fabric. The outer surface of the knit fabric measures more than 9 stitches per 2 centimeters in the direction that the stitches were formed. The garment features a crew front neckline, short sleeves, a ribbed knit banded front bottom, and a rear tail. The garment extends from the shoulders to below the waist. As noted above the garment is constructed of both knitted and woven components, such garments are considered a composite good. General Rules of Interpretation GRI 3(b), states that the goods, shall be classified as if they consisted of the material or component which gives them their essential character.” For style 762 the knit fabric of the front panel provides the essential character. In your ruling request you recommended classification of Style 762 under HTSUS 6109.90.3040, which does not exist; HTS heading 6109 is precluded because the garment does not have the design and styling features of a t-shirt or a tank top. Accordingly, the garment is properly classified as a pullover under 6110.90.9090, HTSUS. The applicable subheading for the garment will be 6110.90.9090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters…and similar articles, knitted or crocheted: Of other textile materials: other…other: women’s. The duty rate will be 6% 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 Antoinette Peek-Williams at (646) 733-3049. Sincerely, Myles B. Harmon Acting Director National Commodity Specialist Division
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