The tariff classification of a woman’s sleeveless pullover from China
Issued November 14, 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. Style GR15-T17079A-7814 is a woman’s cut and sewn, loose fitting, sleeveless pullover constructed from 95% rayon and 5% spandex knit fabric. The front and back yoke are constructed from polyurethane coated fabric. The garment features a U-shaped front neckline, a high rear neckline, shoulder straps measuring less than two inches in width, a pleat centered in the upper back panel and a hemmed bottom. The pullover extends from the shoulders to below the waist. In your request, the sample was referred to as a tank top. The loose fit and center back pleat precludes classification from heading 6109, Harmonized Tariff Schedule of the United States (HTSUS). Style GR15-T17079A-7814 has construction features and sufficient coverage common to garments of heading 6110, HTSUS. Consequently,
CBP rationale
the applicable subheading for style GR15-T17079A-7814 will be 6110.30.3059, 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
N258522 November 14, 2014 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Mr. Jose Gonzalez HSN 1 HSN Drive St. Petersburg, FL 33729 RE: The tariff classification of a woman’s sleeveless pullover from China Dear Mr. Gonzalez: In your letter dated October 14, 2014, you requested a tariff classification ruling. As requested, your sample will be returned. Style GR15-T17079A-7814 is a woman’s cut and sewn, loose fitting, sleeveless pullover constructed from 95% rayon and 5% spandex knit fabric. The front and back yoke are constructed from polyurethane coated fabric. The garment features a U-shaped front neckline, a high rear neckline, shoulder straps measuring less than two inches in width, a pleat centered in the upper back panel and a hemmed bottom. The pullover extends from the shoulders to below the waist. In your request, the sample was referred to as a tank top. The loose fit and center back pleat precludes classification from heading 6109, Harmonized Tariff Schedule of the United States (HTSUS). Style GR15-T17079A-7814 has construction features and sufficient coverage common to garments of heading 6110, HTSUS. Consequently, the applicable subheading for style GR15-T17079A-7814 will be 6110.30.3059, 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 rate of duty will be 32 percent 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 M. Orsat via email at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division
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