The tariff classification of a cheerleader’s uniform pullovers from China

N260766 February 10, 2015 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Ms. Beth Qian GTM Sportswear 520 McCall Road Manhattan, KS 66502 RE: The tariff classification of a cheerleader’s uniform pullovers from China Dear Ms. Qian, In your letter dated January 12, 2015, you requested a tariff classification ruling. Your samples will be returned. Style 1143TL is a cheerleader’s uniform pullover constructed from 100% polyester knit fabric (the front and side panels) and 89% polyester and 11% spandex knit fabric (rear panel). The sleeveless pullover features a U-shaped front neckline and a slightly rounded high rear neckline, a self-fabric neckband which extends to form a shoulder strap approximately less than 2 inches wide on each side of the neck, a modified racer-styled back panel, and a hemmed bottom. The garment extends from the neck to below the waist. Style 1144TL is a cheerleader’s uniform pullover constructed from 100% polyester knit fabric (the front and side panels) and 89% polyester and 11% spandex knit fabric (rear panel). The sleeveless pullover features a U-shaped front neckline and a slightly rounded high rear neckline, a self-fabric neckband which extends to form a shoulder strap approximately less than 2 inches wide on each side of the neck, a markedly modified racer-styled back panel, and a hemmed bottom. The garment extends from the neck to below the waist. In your letter you question whether style numbers 1143TL and 1144TL would be classified under heading 6114, Harmonized Tariff Schedule of the United States (HTSUS). Explanatory Notes to heading 6114 states, in part, that this heading covers knitted or crocheted garments which are not included more specifically in the preceding headings of this chapter. It is noted that the garment has construction features common to garments of heading 6110, HTSUS, and provides sufficient coverage. As the submitted garments meet the requirements of heading 6110, HTSUS, heading 6114, HTSUS cannot be considered. The applicable subheading for styles 1143TL and 1144TL will be 6110.30.3059, HTSUS, which provides for Sweaters, pullovers, waistcoats (vests), sweatshirts and similar articles, knitted or crocheted (con.): Of man-made fibers (con.): 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 at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division