CBP Ruling N300348 — The tariff classification of a women’s pullover from India

Tariff classification

Headings: 6110

Product description

Your sample will be returned. Style CTCO250 is a women’s pullover constructed from two different types of fabric. The front panel and sleeves are made up from 95 percent viscose and 5 percent Spandex jersey knit fabric. The outer surface of the knit fabric measures more than nine stitches per two centimeters in the direction the stitches were formed. The front panel features a V-shaped neckline with embroidery, the long sleeves are hemmed and the hemmed bottom reaches to below the waist. The back panel is made up from 100 percent rayon woven fabric with embroidery and features a high round neckline, a knit yoke made up of 95 percent viscose and 5 percent Spandex jersey knit fabric, and a hemmed bottom that reaches to below the waist. Garments made up of different components are considered a composite good, with the classification determined by that fabric that provides the essential character. General Rules of Interpretation (GRI) 3(b) Harmonized Tariff Schedule of the United States (HTSUS) noted. In this instance, the viscose jersey knit fabric imparts the essential character. Consequently,

CBP rationale

the applicable subheading for style CTCO250 will be 6110.30.3059, HTSUS, which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles: Of man-made fibers: Other: Other: Other: Other: Women’s or girls’: Other.

Full text

N300348 September 26, 2018 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Mr. Ted Kim Express Customhouse Broker 182-25 150th Avenue Second Floor Springfield Gardens, NY 11413 RE: The tariff classification of a women’s pullover from India Dear Mr. Kim: In your letter dated August 30, 2018, you requested a tariff classification ruling on behalf of your client, SEO & SEO, Inc. Your sample will be returned. Style CTCO250 is a women’s pullover constructed from two different types of fabric. The front panel and sleeves are made up from 95 percent viscose and 5 percent Spandex jersey knit fabric. The outer surface of the knit fabric measures more than nine stitches per two centimeters in the direction the stitches were formed. The front panel features a V-shaped neckline with embroidery, the long sleeves are hemmed and the hemmed bottom reaches to below the waist. The back panel is made up from 100 percent rayon woven fabric with embroidery and features a high round neckline, a knit yoke made up of 95 percent viscose and 5 percent Spandex jersey knit fabric, and a hemmed bottom that reaches to below the waist. Garments made up of different components are considered a composite good, with the classification determined by that fabric that provides the essential character. General Rules of Interpretation (GRI) 3(b) Harmonized Tariff Schedule of the United States (HTSUS) noted. In this instance, the viscose jersey knit fabric imparts the essential character. Consequently, the applicable subheading for style CTCO250 will be 6110.30.3059, HTSUS, which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles: 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 Renée Orsat at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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