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N293235 N2 Ruling Active

The tariff classification of women’s and girls’ knit pullover garments from Mexico

Issued February 6, 2018 by U.S. Customs and Border Protection.

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N2 N293235 (February 6, 2018)

Tariff classification

HTS codes: 6110.30.3059

Headings: 6110

Product description

Your letter was accompanied by a sample. The sample will be returned to you, as requested. Style 229949, “Advocate Hoodie,” is a girl’s hooded pullover that is constructed from an 88 percent polyester and 12 percent cotton slub knit jersey fabric. The outer surface of the garment measures 22 stitches per 2 centimeters counted in the direction the stitches were formed. The front panel, back panel, sleeve stripes and hood capping are one color while the hood and remaining sleeve sections are in a contrasting color of the same fabric. The cut and sewn garment features a crossover hood with capping around the opening; long, raglan sleeves with two pieced 1 ¼ inch wide stripes going around each arm above the elbow; cuffs with thumbholes; a straight bottom front hem; a slightly rounded bottom back hem; a ¾ inch diameter heat transfer logo on the right sleeve above the cuff; and contrasting color coverstitching on the bottom hem, hood and arms. Style 229949 will be imported in girls’ sizes S – L. The same garment will be imported as Style 229749 in women’s sizes XS – 2XL.

CBP rationale

The applicable subheading for Styles 229949 and 229749 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: Other: Other: Women’s or girls’: Other.

Full text

N293235 February 6, 2018 CLA-2-61:OT:RR:NC:N3:358 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Ms. Autumn Francois Augusta Sportswear 425 Park West Drive Grovetown, GA 30813 RE: The tariff classification of women’s and girls’ knit pullover garments from Mexico Dear Ms. Francois: In your letter dated January 8, 2018, you requested a tariff classification ruling. Your letter was accompanied by a sample. The sample will be returned to you, as requested. Style 229949, “Advocate Hoodie,” is a girl’s hooded pullover that is constructed from an 88 percent polyester and 12 percent cotton slub knit jersey fabric. The outer surface of the garment measures 22 stitches per 2 centimeters counted in the direction the stitches were formed. The front panel, back panel, sleeve stripes and hood capping are one color while the hood and remaining sleeve sections are in a contrasting color of the same fabric. The cut and sewn garment features a crossover hood with capping around the opening; long, raglan sleeves with two pieced 1 ¼ inch wide stripes going around each arm above the elbow; cuffs with thumbholes; a straight bottom front hem; a slightly rounded bottom back hem; a ¾ inch diameter heat transfer logo on the right sleeve above the cuff; and contrasting color coverstitching on the bottom hem, hood and arms. Style 229949 will be imported in girls’ sizes S – L. The same garment will be imported as Style 229749 in women’s sizes XS – 2XL. The applicable subheading for Styles 229949 and 229749 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: 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 Kim Wachtel at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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