N285417 N2 Ruling Active

The tariff classification of a woman’s pullover from China

Issued May 12, 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 4388 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 stand up collar, a partial zipper opening beginning at the top of the collar extending to the upper bust, long sleeves with self-fabric cuffs, contrast color inserts extending from the neck down the sleeves, two side pockets at the waist, and a self-fabric bottom. The garment extends to below the waist and will be offered in ladies sizes XS-2XL.

CBP rationale

The applicable subheading for style 4388 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

N285417 May 12, 2017 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Ms. Novasia Shipp Augusta Sportswear 425 Park West Drive Grovetown, GA 30813 RE: The tariff classification of a woman’s pullover from China Dear Ms. Shipp: In your letter dated April 17, 2017, you requested a tariff classification ruling. As requested, your sample will be returned. Style 4388 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 stand up collar, a partial zipper opening beginning at the top of the collar extending to the upper bust, long sleeves with self-fabric cuffs, contrast color inserts extending from the neck down the sleeves, two side pockets at the waist, and a self-fabric bottom. The garment extends to below the waist and will be offered in ladies sizes XS-2XL. The applicable subheading for style 4388 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 Renee Orsat via email at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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