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N250909 N2 Ruling Active

The tariff classification of a woman’s pullover from Indonesia.

Issued March 17, 2014 by U.S. Customs and Border Protection.

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N2 N250909 (March 17, 2014)

Tariff classification

HTS codes: 6110.20.2079

Headings: 6110

Product description

As requested, your sample is being returned to you. The submitted sample, style 3Y1227, is a woman’s “Hollister” label cut-and-sewn pullover that is constructed from 60% cotton and 40% nylon lace-like knit fabric (the front and rear yokes and the top of the sleeve components) and 57% cotton and 43% polyester knit fabric (the remainder of the garment). 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, a high rear neckline, short turn-back sleeves, and a hemmed 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 garment body provides the essential character. The garment is properly classified as an other pullover garment under 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS).

CBP rationale

The applicable subheading for style 3Y1227 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

N250909 March 17, 2014 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 Indonesia. Dear Ms. Serafin: In your letter dated February 17, 2014, you requested a classification ruling. As requested, your sample is being returned to you. The submitted sample, style 3Y1227, is a woman’s “Hollister” label cut-and-sewn pullover that is constructed from 60% cotton and 40% nylon lace-like knit fabric (the front and rear yokes and the top of the sleeve components) and 57% cotton and 43% polyester knit fabric (the remainder of the garment). 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, a high rear neckline, short turn-back sleeves, and a hemmed 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 garment body provides the essential character. The garment is properly classified as an other pullover garment under 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS). The applicable subheading for style 3Y1227 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 Mitchel Bayer at 646-733-3102. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division

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