N252091 N2 Ruling Active

The tariff classification of woman’s pullover from China.

Issued April 22, 2014 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6110.30.3059

Headings: 6110

Product description

As requested, your sample will be returned to you. The submitted sample, style JCP052, is a woman’s rash guard pullover constructed from 82% nylon and 18% spandex knit fabric. The outer surface of the garment’s fabric measures more than nine stitches per two centimeters in the direction in which the stitches were formed. The cut and sewn garment features a contrast color mock-like collar, long hemmed raglan sleeves, contrast color inserts under the arm extending to the garment bottom, and a straight hemmed garment bottom. All seams are finished with overlock stitching. The garment extends to below the waist.

CBP rationale

The applicable subheading for style JCP052 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

N252091 April 22, 2014 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Ms. Amanda K. Broitman Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP 399 Park Avenue – 25th Floor New York, NY 10022 RE: The tariff classification of woman’s pullover from China. Dear Ms. Broitman: In your letter dated April 2, 2014, you requested a classification ruling. As requested, your sample will be returned to you. The submitted sample, style JCP052, is a woman’s rash guard pullover constructed from 82% nylon and 18% spandex knit fabric. The outer surface of the garment’s fabric measures more than nine stitches per two centimeters in the direction in which the stitches were formed. The cut and sewn garment features a contrast color mock-like collar, long hemmed raglan sleeves, contrast color inserts under the arm extending to the garment bottom, and a straight hemmed garment bottom. All seams are finished with overlock stitching. The garment extends to below the waist. The applicable subheading for style JCP052 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 Renee Orsat via email at [email protected]. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division

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