The tariff classification of a men’s knit pullover from China.
Issued May 7, 2014 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6110.30.3053
Headings: 6110
Product description
The submitted sample, Style GML14F14 “Mind Ride Mock,” is a men’s pullover constructed from 100% polyester, finely knit fabric that is brushed on the inside surface. The fabric measures 25 stitches per two centimeters counted in the horizontal direction. The garment is cut and sewn and features a self-fabric stand-up collar; a partial front opening with a zippered closure; long, hemmed, raglan sleeves with a thumb hole; and a straight, hemmed bottom. Although you identify Style GML14F14 as a base layer /underwear item, in subheading 6109.90.1047, the construction of the garment is more indicative of a pullover. In addition, specific catalog information was submitted with the item and indicates that the item is a multi-use garment. Consequently,
Full text
N252436 May 7, 2014 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6110.30.3053 Mr. Daniel Clancey Homeschool Snowboarding 2127 N. Albina Avenue #401 Portland, OR 97227 RE: The tariff classification of a men’s knit pullover from China. Dear Mr. Clancey: In your letter dated January 20, 2014, and in subsequent correspondence dated March 26, 2014, you requested a tariff classification. As requested, the sample submitted will be returned. The submitted sample, Style GML14F14 “Mind Ride Mock,” is a men’s pullover constructed from 100% polyester, finely knit fabric that is brushed on the inside surface. The fabric measures 25 stitches per two centimeters counted in the horizontal direction. The garment is cut and sewn and features a self-fabric stand-up collar; a partial front opening with a zippered closure; long, hemmed, raglan sleeves with a thumb hole; and a straight, hemmed bottom. Although you identify Style GML14F14 as a base layer /underwear item, in subheading 6109.90.1047, the construction of the garment is more indicative of a pullover. In addition, specific catalog information was submitted with the item and indicates that the item is a multi-use garment. Consequently, the applicable subheading for Style GML14F14 will be 6110.30.3053, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for: sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of man-made fibers: other: other: other: other: men’s or boy’s: other. The rate of duty is 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 Rosemarie Hayward via e-mail at [email protected]. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division
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