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The tariff classification of a woman’s pullover from Mexico
Issued April 17, 2018 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN2 N295324 (April 17, 2018)
Tariff classification
HTS codes: 6110.30.3059
Headings: 6110
Product description
As requested, your sample will be returned. Style 1522, 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 V-shaped self-fabric capped front neckline, a self-fabric capped high rear neckline, short hemmed raglan sleeves with contrast color fabric inserts at the top of the shoulders extending down the middle of the sleeves, color contrast side inserts, and a hemmed bottom. The garment extends to below the waist. The pullover will be offered in ladies sizes S-2XL and offered in girls sizes S-L as style 1523.
CBP rationale
The applicable subheading for styles 1522 and 1523 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
N295324 April 17, 2018 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Ms. Autumn Francois Augusta Sportswear 425 Park West Drive Grovetown, GA 30813 RE: The tariff classification of a woman’s pullover from Mexico Dear Ms. Francois: In your letter dated March 20, 2018, you requested a tariff classification ruling. As requested, your sample will be returned. Style 1522, 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 V-shaped self-fabric capped front neckline, a self-fabric capped high rear neckline, short hemmed raglan sleeves with contrast color fabric inserts at the top of the shoulders extending down the middle of the sleeves, color contrast side inserts, and a hemmed bottom. The garment extends to below the waist. The pullover will be offered in ladies sizes S-2XL and offered in girls sizes S-L as style 1523. The applicable subheading for styles 1522 and 1523 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: 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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