The tariff classification of a woman’s pullover from China
Issued May 26, 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 38034 is a woman’s pullover constructed from 95 percent viscose and 5 percent Spandex 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 pullover features cross over straps creating the neck opening when separated and pulled over the head, a scalloped front and back neckline with a sewn in ruffle, long sleeves with self-fabric capped endings, and a straight hemmed bottom. The garment extends to below the waist. The pullover has sufficient upper body coverage common to garments of heading 6110, Harmonized Tariff Schedule of the United States (HTSUS). Consequently,
CBP rationale
the applicable subheading for style 38034 will be 6110.30.3059, HTSUS, which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other: Other: Women’s or girls’: Other.
Full text
N286415 May 26, 2017 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Ms. Jamie Lin HMS Productions INC. 250 West 39th Street FL, 10 New York, NY 10018 RE: The tariff classification of a woman’s pullover from China Dear Ms. Lin: In your letter dated May 10, 2017 you requested a tariff classification ruling. As requested, your sample will be returned. Style 38034 is a woman’s pullover constructed from 95 percent viscose and 5 percent Spandex 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 pullover features cross over straps creating the neck opening when separated and pulled over the head, a scalloped front and back neckline with a sewn in ruffle, long sleeves with self-fabric capped endings, and a straight hemmed bottom. The garment extends to below the waist. The pullover has sufficient upper body coverage common to garments of heading 6110, Harmonized Tariff Schedule of the United States (HTSUS). Consequently, the applicable subheading for style 38034 will be 6110.30.3059, HTSUS, which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: 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 this ruling, contact National Import Specialist Renée Orsat at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division
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