N283941 N2 Ruling Active

The tariff classification of a woman’s pullover from Mexico

Issued March 27, 2017 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 2432, is a woman’s pullover constructed from 100 percent polyester knit fabric. The outer surface of the garment’s fabric measures more than nine stitches per two centimeters in the direction the stitches were formed. The garment features a crew front neckline, short hemmed sleeves, mesh inserts at the upper front panel extending from the neckline to under the arms, and a straight hemmed front bottom. Additional features include a high rear neckline, a keyhole opening on the upper mesh back panel and a slightly longer, curved hemmed back bottom. The garment extends to below the waist.

CBP rationale

The applicable subheading for style 2432 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

N283941 March 27, 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 woman’s pullover from Mexico Dear Ms. Paitsell: In your letter dated February 28, 2017, you requested a tariff classification ruling. As requested, your sample will be returned. Style 2432, is a woman’s pullover constructed from 100 percent polyester knit fabric. The outer surface of the garment’s fabric measures more than nine stitches per two centimeters in the direction the stitches were formed. The garment features a crew front neckline, short hemmed sleeves, mesh inserts at the upper front panel extending from the neckline to under the arms, and a straight hemmed front bottom. Additional features include a high rear neckline, a keyhole opening on the upper mesh back panel and a slightly longer, curved hemmed back bottom. The garment extends to below the waist. You state in your letter that the garment will be offered in ladies sizes XS-2XL. The applicable subheading for style 2432 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: Other: 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 via email at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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