N252936 N2 Ruling Active

The tariff classification of a woman’s pullover from China

Issued May 30, 2014 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6110.11.0080

Headings: 6110

Product description

The sample will be retained by this office. Style R1407K51 is a woman’s garment, constructed from two different fabrics, 80%wool 20% cashmere knit fabric and 78% cotton 19% nylon 35% spandex woven fabric. The stitch count fabric exceeds 9 stitches per 2 centimeters counted in the direction that the fabric was formed. The front top yoke is constructed from knit fabric and permanently sewn to the body of the pullover is a woven shirt-tail hemmed bottom with a full front four button closure. The garment features long knit sleeves with rib cuffs, a detachable woven collar and woven cuffs. The back panel is constructed of knit fabric beginning at the neck and extending to the waist with a 7 inch woven fabric hem, creating a shirt tail effect. The knit fabric component imparts the essential character of the garment.

CBP rationale

The applicable subheading for Style R1407K51 will be 6110.11.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, pullovers…and similar articles, knitted or crocheted: of wool: Other: Women’s or girls’.

Full text

N252936 May 30, 2014 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.11.0080 Ms. Dana E. Hullings Nine West Holdings Inc. 200W Rittenhouse Circle Door #6 Bristol, PA 19007 RE: The tariff classification of a woman’s pullover from China Dear Ms. Hullings: In your letter dated April 28, 2014, you requested a classification ruling. The sample will be retained by this office. Style R1407K51 is a woman’s garment, constructed from two different fabrics, 80%wool 20% cashmere knit fabric and 78% cotton 19% nylon 35% spandex woven fabric. The stitch count fabric exceeds 9 stitches per 2 centimeters counted in the direction that the fabric was formed. The front top yoke is constructed from knit fabric and permanently sewn to the body of the pullover is a woven shirt-tail hemmed bottom with a full front four button closure. The garment features long knit sleeves with rib cuffs, a detachable woven collar and woven cuffs. The back panel is constructed of knit fabric beginning at the neck and extending to the waist with a 7 inch woven fabric hem, creating a shirt tail effect. The knit fabric component imparts the essential character of the garment. The applicable subheading for Style R1407K51 will be 6110.11.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, pullovers…and similar articles, knitted or crocheted: of wool: Other: Women’s or girls’. The rate of duty will be 16% 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 the 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 at [email protected]. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division

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