The tariff classification of a woman’s pullover from China.
Issued July 7, 2014 by U.S. Customs and Border Protection.
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
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