The tariff classification of a woman’s pullover from China.
Issued September 17, 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 5S4975, is a woman’s “Gilly Hicks” label cut and sewn pullover that is constructed from 60% cotton and 40% polyester jersey knit fabric (the front panel and the front and half of the back of the sleeve components) and 100% polyester knitted fabric (the rear panel and back half of the sleeve components). 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 round rib knit neckline, ¾ length sleeves with rib knit endings, and a rib knit garment bottom. The garment extends from the shoulders to below the waist. As noted above, the garment is made up of two different types of knit fabric. Such garments are considered a composite good, with the classification determined by that fabric that provides the essential character. In this case, the knit fabric of the front panel provides the essential character. The garment is properly classified as an other pullover garment under 6110.20.2079, HTSUS.
CBP rationale
The applicable subheading for style 5S4975 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
N245708 September 17, 2013 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.20.2079 Ms. Lynda Serafin Abercrombie & Fitch Trading Co. 6301 Fitch Path New Albany, OH 43054 RE: The tariff classification of a woman’s pullover from China. Dear Ms. Serafin: In your letter dated August 23, 2013 you requested a classification ruling. As requested, your sample is being returned to you. The submitted sample, style 5S4975, is a woman’s “Gilly Hicks” label cut and sewn pullover that is constructed from 60% cotton and 40% polyester jersey knit fabric (the front panel and the front and half of the back of the sleeve components) and 100% polyester knitted fabric (the rear panel and back half of the sleeve components). 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 round rib knit neckline, ¾ length sleeves with rib knit endings, and a rib knit garment bottom. The garment extends from the shoulders to below the waist. As noted above, the garment is made up of two different types of knit fabric. Such garments are considered a composite good, with the classification determined by that fabric that provides the essential character. In this case, the knit fabric of the front panel provides the essential character. The garment is properly classified as an other pullover garment under 6110.20.2079, HTSUS. The applicable subheading for style 5S4975 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% 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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