N297320 N2 Ruling Active

The tariff classification of a women’s cashmere pullover from China

Issued June 20, 2018 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6110.12.1060

Headings: 6110

Product description

The tariff classification of a women’s cashmere pullover from China

CBP rationale

The applicable subheading for style number F5342 will be 6110.12.1060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of wool or fine animal hair: Of Kashmir (cashmere) goats: Wholly of cashmere: Other: Women’s or girls’.

Full text

N297320 June 20, 2018 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.12.1060 Mr. Gary Brownworth Overton & Co. 2016 Linden Blvd. Elmont, NY 11003 RE: The tariff classification of a women’s cashmere pullover from China Dear Mr. Brownworth.: In your letter dated May 11, 2018, you requested a tariff classification ruling on behalf of your client, Minnie Rose LLC. Style number F5342 is a women’s pullover. You state that the body of the garment is knitted from 100 percent cashmere yarn and the neckline is made of 97 percent cashmere, 2 percent nylon and 1 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 a V-shaped self-fabric rib-knit neckline, long sleeves with self-fabric rib knit cuffs, and a straight self-fabric rib-knit bottom extending to below the waist. The applicable subheading for style number F5342 will be 6110.12.1060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of wool or fine animal hair: Of Kashmir (cashmere) goats: Wholly of cashmere: Other: Women’s or girls’. The rate of duty will be 4 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 at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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