CBP Ruling N246254 — The tariff classification of a woman’s pullover from Vietnam.

Tariff classification

Headings: 6110

Product description

As requested, your sample is being returned to you. The submitted sample, style 1A308340, is a woman’s “Chico’s Collection” label pullover constructed of 96% cotton and 4% spandex French terry knit 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 extends to below the waist. The pullover features a crewneck, long sleeves with self-fabric endings, and a self-fabric loose fitting garment bottom. The front panel features an insert with a 100% polyester mesh knit fabric with sewn on plastic sequins. The essential character of the sample garment is imparted by the polyester insert of the front panel, General Rules of Interpretation (GRI) 3(b) noted. Accordingly the garment is properly classified as an other pullover under 6110.30.3059, HTSUS.

CBP rationale

The applicable subheading for style 1A308340 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

N246254 September 30, 2013 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Ms. Ann Garyn Chico’s FAS, Inc. 11215 Metro Parkway – Building 4 Fort Myers, FL 33966 RE: The tariff classification of a woman’s pullover from Vietnam. Dear Ms. Garyn: In your letter dated September 10, 2013 you requested a classification ruling. As requested, your sample is being returned to you. The submitted sample, style 1A308340, is a woman’s “Chico’s Collection” label pullover constructed of 96% cotton and 4% spandex French terry knit 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 extends to below the waist. The pullover features a crewneck, long sleeves with self-fabric endings, and a self-fabric loose fitting garment bottom. The front panel features an insert with a 100% polyester mesh knit fabric with sewn on plastic sequins. The essential character of the sample garment is imparted by the polyester insert of the front panel, General Rules of Interpretation (GRI) 3(b) noted. Accordingly the garment is properly classified as an other pullover under 6110.30.3059, HTSUS. The applicable subheading for style 1A308340 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 Peggy Fitzgerald at 646-733-3052. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division

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