10 newer rulings cite the same tariff codes.
Classification can shift over time. Review the more recent rulings below before relying on this one.
The tariff classification of a woman’s pullover from China.
Issued July 7, 2014 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN2 N254624 (July 7, 2014)
Tariff classification
HTS codes: 6110.30.3059
Headings: 6110
Product description
As requested, your sample is being returned to you. The submitted sample, style 9993, is a woman’s “Christina Love” label pullover constructed from 95% viscose and 5% spandex knit fabric. The garment features a scoop front neckline, a high rear neckline, short hemmed sleeves, half-moon shaped holes throughout the garment, and a curved hemmed garment bottom. The garment extends from the shoulders to below the waist. In your ruling request, you recommended classification of the submitted garment under HTSUS 6114.30.1020. It is noted that style 9993 has construction features common to garments of heading 6110 and provides sufficient coverage. It is more specifically provided for in heading 6110.
CBP rationale
The applicable subheading for style 9993 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: Of man-made fibers: Other: Other: Other: Women’s or girls’: Other.
Full text
N254624 July 7, 2014 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Ms. Josephine Guanio Exist, Inc. 1650 NW 23rd Avenue Ft. Lauderdale, FL 33311 RE: The tariff classification of a woman’s pullover from China. Dear Ms. Guanio: In your letter dated June 9, 2014 you requested a classification ruling. As requested, your sample is being returned to you. The submitted sample, style 9993, is a woman’s “Christina Love” label pullover constructed from 95% viscose and 5% spandex knit fabric. The garment features a scoop front neckline, a high rear neckline, short hemmed sleeves, half-moon shaped holes throughout the garment, and a curved hemmed garment bottom. The garment extends from the shoulders to below the waist. In your ruling request, you recommended classification of the submitted garment under HTSUS 6114.30.1020. It is noted that style 9993 has construction features common to garments of heading 6110 and provides sufficient coverage. It is more specifically provided for in heading 6110. The applicable subheading for style 9993 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: 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 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 via email at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division
More rulings on the same tariff codes
The tariff classification of women’s upper body garments from Vietnam
The tariff classification of four men’s garments and a girls’ garment from China
The tariff classification of girls’ upper body garments from Vietnam
The tariff classification of men’s and women’s garments from China
The tariff classification of a girl’s cardigan from Bangladesh
The tariff classification of a women’s sweater from India
The tariff classification of women’s wearing apparel from Vietnam
The tariff classification of women’s wearing apparel from Vietnam
The tariff classification of women’s garments from Vietnam
The tariff classification of men’s and women’s upper body garments from Vietnam
Follow N254624
Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.
One email per day at most. Confirm your address once, unsubscribe anytime.
Searching CBP rulings the smart way
Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.