The tariff classification of a woman’s pullover from Vietnam
Issued November 13, 2015 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 1242533 is a woman’s semi-fitted pullover constructed from 89% polyester and 11% elastane knit fabric. The outer surface of the garment’s fabric measures more than nine stitches per two centimeters in the direction that the stitches were formed. The garment features a self-fabric banded neckline, pieced hood without closure, capped sleeves, and a drop-tail hemmed bottom. The garment extends to below the waist. You referred to the sample garment as a beach cover-up. However, the styling, length and coverage of this garment allows the wearer to appear in public outside the beach or pool area. The pullover is considered to be casual wear, which is specifically provided for under heading 6110. General Rules of Interpretation (GRI) l, Harmonized Tariff Schedule of the United States (HTSUS), noted. Consequently,
CBP rationale
the applicable subheading for style 1242533 will be 6110.30.3059, HTSUS, which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of man-made fibers (con.
Full text
N269910 November 13, 2015 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Ms. Pat McKeldin Under Amour, Inc. 1020 Hull Street Baltimore, MD 21230 RE: The tariff classification of a woman’s pullover from Vietnam Dear Ms. McKeldin: In your letter dated, October 14, 2015, you requested a tariff classification ruling. As requested, your sample will be returned. Style 1242533 is a woman’s semi-fitted pullover constructed from 89% polyester and 11% elastane knit fabric. The outer surface of the garment’s fabric measures more than nine stitches per two centimeters in the direction that the stitches were formed. The garment features a self-fabric banded neckline, pieced hood without closure, capped sleeves, and a drop-tail hemmed bottom. The garment extends to below the waist. You referred to the sample garment as a beach cover-up. However, the styling, length and coverage of this garment allows the wearer to appear in public outside the beach or pool area. The pullover is considered to be casual wear, which is specifically provided for under heading 6110. General Rules of Interpretation (GRI) l, Harmonized Tariff Schedule of the United States (HTSUS), noted. Consequently, the applicable subheading for style 1242533 will be 6110.30.3059, HTSUS, which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of man-made fibers (con.): Other (con.): Other (con.): 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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