N250990 N2 Ruling Active

The tariff classification of a boy’s pullover from India.

Issued March 21, 2014 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6110.20.2069

Headings: 6110

Product description

The submitted sample, identified as style 00J1QP “Telenes,” is a boy’s pullover constructed from 100% cotton knit fabric that measures 30 stitches per 2 centimeters in the direction the stitches were formed. The garment extends below the waist and features a partial front opening with a three button left over right closure, long sleeves with rib-knit cuffs, a hood, two side slash pockets, a small logo patch on the left chest and a hemmed bottom. The garment will be imported in boy’s sizes 4–16. The sample will be returned to you as requested.

CBP rationale

The applicable subheading for style 00J1QP will be 6110.20.2069, 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: Men’s or boys’: Other.

Full text

N250990 March 21, 2014 CLA-2-61 OT:RR:NC:N3:358 CATEGORY: Classification TARIFF NO.: 6110.20.2069 Ms. Elizabeth Orzol Diesel USA, Inc. 220 West 19th Street New York, NY 10011 RE: The tariff classification of a boy’s pullover from India. Dear Ms. Orzol: In your letter dated February 26, 2014, you requested a tariff classification ruling. The submitted sample, identified as style 00J1QP “Telenes,” is a boy’s pullover constructed from 100% cotton knit fabric that measures 30 stitches per 2 centimeters in the direction the stitches were formed. The garment extends below the waist and features a partial front opening with a three button left over right closure, long sleeves with rib-knit cuffs, a hood, two side slash pockets, a small logo patch on the left chest and a hemmed bottom. The garment will be imported in boy’s sizes 4–16. The sample will be returned to you as requested. The applicable subheading for style 00J1QP will be 6110.20.2069, 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: Men’s or boys’: Other.” The rate of duty will be 16.5 percent 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 Kimberly Praino at (646) 733-3048. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division

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