N280799 N2 Ruling Active

The tariff classification of a ladies pullover from Mexico

Issued January 17, 2017 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6110.30.3059

Headings: 6110

Product description

Your sample will be returned. Style 222744 is a ladies pullover constructed from two different types of fabric which both measure more than nine stitches per two centimeters counted in the direction the stitches were formed. The garment features a capped V-shaped neckline, front and back panels, and short hemmed sleeves in a contrasting color with underarm inserts. Additional features include, side inserts, overlock stitching throughout, and a hemmed bottom that extends to below the waist. The front panel and upper sleeves are constructed from 100% polyester knit wicking. The inserts and back panel are constructed from 100% polyester knit dry excel small grid mesh. The pullover will be offered in ladies sizes XS-2XL.

CBP rationale

The applicable subheading for style 222744 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: Of man-made fibers: Other: Other: Other: Women’s or girls’: Other.

Full text

N280799 January 17, 2017 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Ms. Karen Paitsell Augusta Sportswear 425 Park West Drive Grovetown, GA 30813 RE: The tariff classification of a ladies pullover from Mexico Dear Ms. Paitsell: In your letter dated, October 7, 2016, you requested a tariff classification ruling. Your sample will be returned. Style 222744 is a ladies pullover constructed from two different types of fabric which both measure more than nine stitches per two centimeters counted in the direction the stitches were formed. The garment features a capped V-shaped neckline, front and back panels, and short hemmed sleeves in a contrasting color with underarm inserts. Additional features include, side inserts, overlock stitching throughout, and a hemmed bottom that extends to below the waist. The front panel and upper sleeves are constructed from 100% polyester knit wicking. The inserts and back panel are constructed from 100% polyester knit dry excel small grid mesh. The pullover will be offered in ladies sizes XS-2XL. The applicable subheading for style 222744 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: 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 https://hts.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 Renée Orsat at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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