The tariff classification of a woman’s pullover; shorts and capris from China
Issued February 17, 2017 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6104.62.2030, 6104.62.2011, 6110.20.2079
Product description
As requested, your samples will be returned. The ladies pullover of QVC Item number A288533 is constructed from 60% cotton and 40% polyester interlock knit fabric. The outer surface of the garment’s fabric measures more than nine stitches per two centimeters counted in the direction the stitches were formed. The pullover features a capped V-shape front neckline, a high rear neckline, long hemmed sleeves with self-fabric cuffs and a hemmed bottom that reaches below the waist. An additional feature of the pullover includes five sequined embellishments in the shape of a ships anchor sewn onto the front panel just below the front neckline. The pair of women’s shorts of QVC Item A288533 is composed of 60 percent cotton and 40 percent polyester knit fabric. The pull-on shorts feature a 1½ inch wide elasticized waistband, two front pockets and hemmed leg openings. The pair of women’s capri-length pants of QVC Item A288533 is composed of 60 percent cotton and 40 percent polyester knit fabric. The pull-on pants extend from the waist to the calf and feature a 1½ inch wide elasticized waistband, a front faux closure, two front pockets and hemmed leg openings.
CBP rationale
The applicable subheading for the pullover of QVC Item A288533 will be 6110.20.2079 Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of cotton: Other: Other: Other: Women’s or girls’: Other: The rate of duty will be 16. The applicable subheading for the shorts of QVC Item A288533 will be 6104.62.2030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear) knitted or crocheted: Trousers, bib and brace overalls, breeches and shorts: Of cotton: Other: Other: Shorts: Women’s. The applicable subheading for the capri-length pants of QVC Item A288533 will be 6104.62.2011, (HTSUS), which provides for “Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear) knitted or crocheted: Trousers, bib and brace overalls, breeches and shorts: Of cotton: Other: Other: Trousers and breeches: Women’s: Other.
Full text
N282613 February 17, 2017 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.20.2079; 6104.62.2030; 6104.62.2011 Mr. Robert Pfender C.E.I. Logistics, Inc. 340 E. Maple Avenue Suite 305 Langhorne, PA 19047 RE: The tariff classification of a woman’s pullover; shorts and capris from China Dear Mr. Pfender: In your letter dated January 11, 2017, you requested a tariff classification ruling on behalf of your client, Thoughts Embellished. As requested, your samples will be returned. The ladies pullover of QVC Item number A288533 is constructed from 60% cotton and 40% polyester interlock knit fabric. The outer surface of the garment’s fabric measures more than nine stitches per two centimeters counted in the direction the stitches were formed. The pullover features a capped V-shape front neckline, a high rear neckline, long hemmed sleeves with self-fabric cuffs and a hemmed bottom that reaches below the waist. An additional feature of the pullover includes five sequined embellishments in the shape of a ships anchor sewn onto the front panel just below the front neckline. The pair of women’s shorts of QVC Item A288533 is composed of 60 percent cotton and 40 percent polyester knit fabric. The pull-on shorts feature a 1½ inch wide elasticized waistband, two front pockets and hemmed leg openings. The pair of women’s capri-length pants of QVC Item A288533 is composed of 60 percent cotton and 40 percent polyester knit fabric. The pull-on pants extend from the waist to the calf and feature a 1½ inch wide elasticized waistband, a front faux closure, two front pockets and hemmed leg openings. The applicable subheading for the pullover of QVC Item A288533 will be 6110.20.2079 Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of cotton: Other: Other: Other: Women’s or girls’: Other: The rate of duty will be 16.5 percent ad valorem. The applicable subheading for the shorts of QVC Item A288533 will be 6104.62.2030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear) knitted or crocheted: Trousers, bib and brace overalls, breeches and shorts: Of cotton: Other: Other: Shorts: Women’s.” The rate of duty will be 14.9 percent ad valorem. The applicable subheading for the capri-length pants of QVC Item A288533 will be 6104.62.2011, (HTSUS), which provides for “Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear) knitted or crocheted: Trousers, bib and brace overalls, breeches and shorts: Of cotton: Other: Other: Trousers and breeches: Women’s: Other.” The rate of duty will be 14.9 percent ad valorem. The submitted samples are not legally marked with the country of origin. Section 134.11 of the Customs Federal Regulations (19 C.F.R. 134.11) provides in part:Unless excepted by law...every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit, in such a manner as to indicate to an ultimate purchaser in the U.S. the English name of the country of origin of the article, at the time of importation into the Customs territory of the U.S.Treasury Decision (T.D.) 54640(6) (1958) provides in pertinent part, as follows:Subject to the exceptions from marking provided under Section 304(a), Tariff Act of 1930, as amended…wearing apparel, such as shirts, blouses, coats and sweaters, etc., must be legibly and conspicuously marked with the name of the country of origin by means of a fabric label or label made from natural or synthetic film sewn or otherwise permanently affixed on the inside center of the neck midway between the shoulder seams or in that immediate area or otherwise permanently marked in that area in some other manner. The shorts and capris are also subject to 19 C.F.R. 134.11. 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
More rulings on the same tariff codes
The tariff classification of a women’s upper body garment from China
The tariff classification of women’s upper body garments from Vietnam
The tariff classification of an upper body garment from South Korea
The tariff classification of upper body garments from South Korea
The tariff classification of girls’ upper body garments from Vietnam
The tariff classification of women’s upper body garments from South Korea.
The tariff classification of women’s knit wearing apparel from Peru
The classification and country of origin of various knit to shape women’s garments
The tariff classification of two women’s upper body garments from various countries.
The tariff classification of five upper body garments from various countries
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →