N266974 N2 Ruling Active

The tariff classification of a woman’s pullover from China

Issued August 20, 2015 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6110.30.3059

Headings: 6110

Product description

Your sample will be returned. Style 20309-M3 is a woman’s fully lined sleeveless pullover constructed from 95% modal and 5% spandex knit fabric. The outer surface of the garment measures more than nine stitches per two centimeters in the direction that the stitches were formed. The pullover features a v-shaped front neckline, a finished hem and extends to below the waist.

CBP rationale

The applicable subheading for style 20309-M3 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 or crocheted (con.

Full text

N266974 August 20, 2015 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Mr. Euntae Song K&G Customs Service Inc. (Chicago) 2775 Algonquin Road Suite 100 Rolling Meadows, IL 60008 RE: The tariff classification of a woman’s pullover from China Dear Mr. Song: In your letter dated July 21, 2015, you requested a tariff classification ruling, on behalf of your client, Lyssé Partners LLC. Your sample will be returned. Style 20309-M3 is a woman’s fully lined sleeveless pullover constructed from 95% modal and 5% spandex knit fabric. The outer surface of the garment measures more than nine stitches per two centimeters in the direction that the stitches were formed. The pullover features a v-shaped front neckline, a finished hem and extends to below the waist. You suggested classification under subheading 6112.90.0030. The pullover has characteristics common to garments in heading 6110, Harmonized Tariff Schedule of the United States (HTSUS). The applicable subheading for style 20309-M3 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 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 Renée M. Orsat at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division

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