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The tariff classification of a men’s knit garment from Hong Kong.
Issued October 19, 2016 by U.S. Customs and Border Protection.
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Copies to clipboardN2 N279603 (October 19, 2016)
Tariff classification
HTS codes: 6110.20.2069
Headings: 6110
Product description
As requested, your sample will be returned. The submitted sample, Style TAS80W46, is a men’s pullover garment constructed from 95% cotton, 5% silk, finely knit fabric. The fabric measures 17 stitches per 2 centimeters counted in the horizontal direction. The garment features a rib knit spread collar; a partial front opening with three button closures; short, raglan sleeves with rib knit edging; and a rib knit bottom. You have asked whether Style TAS80W46 is classifiable as a shirt under subheading 6105.10.0010, Harmonized Tariff Schedule of the United States (HTSUS). Please note that per HTSUS, Chapter 61, Chapter Note 4, garments with ribbed waistbands or other means of tightening at the bottom are precluded from classification under heading 6105.
CBP rationale
The applicable subheading for Style TAS80W46 will be 6110.20.2069, HTSUS, which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of cotton: other: other: other: men’s or boys’: other.
Full text
N279603 October 19, 2016 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6110.20.2069 Ms. Jaehee Kim Macy’s Merchandising Group 11 Penn Plaza New York, NY 10001 RE: The tariff classification of a men’s knit garment from Hong Kong. Dear Ms. Kim: In your letter dated August 17, 2016, you requested a tariff classification ruling. As requested, your sample will be returned. The submitted sample, Style TAS80W46, is a men’s pullover garment constructed from 95% cotton, 5% silk, finely knit fabric. The fabric measures 17 stitches per 2 centimeters counted in the horizontal direction. The garment features a rib knit spread collar; a partial front opening with three button closures; short, raglan sleeves with rib knit edging; and a rib knit bottom. You have asked whether Style TAS80W46 is classifiable as a shirt under subheading 6105.10.0010, Harmonized Tariff Schedule of the United States (HTSUS). Please note that per HTSUS, Chapter 61, Chapter Note 4, garments with ribbed waistbands or other means of tightening at the bottom are precluded from classification under heading 6105. The applicable subheading for Style TAS80W46 will be 6110.20.2069, HTSUS, which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of cotton: other: other: other: men’s or boys’: other. The rate of duty will be 16.5% 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 https://www.usitc.gov/current/. 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 Maryalice Nowak at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division
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