N303869 N3 Ruling Active

The tariff classification of a woman’s sleeveless pullover from Mexico

Issued May 2, 2019 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6110.30.3059

Headings: 6110

Product description

As requested, your sample is being returned to you. The submitted sample, style 1732, is a woman’s sleeveless pullover that is constructed from 100 percent polyester knitted fabric. The outer surface of the garment’s fabric measures more than nine stitches per two centimeters in the direction that the stitches were formed. The garment features a V-shaped front neckline, a high contrast color rear neckline, contrast color inserts below the arm openings, and a straight hemmed garment bottom. The garment extends to below the waist.

CBP rationale

The applicable subheading for style 1732 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

N303869 May 2, 2019 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Ms. Autumn M. Francois Augusta Sportswear 425 Park West Drive Grovetown, GA 30813 RE: The tariff classification of a woman’s sleeveless pullover from Mexico Dear Ms. Francois: In your letter dated April 9, 2019, you requested a tariff classification ruling. As requested, your sample is being returned to you. The submitted sample, style 1732, is a woman’s sleeveless pullover that is constructed from 100 percent polyester knitted fabric. The outer surface of the garment’s fabric measures more than nine stitches per two centimeters in the direction that the stitches were formed. The garment features a V-shaped front neckline, a high contrast color rear neckline, contrast color inserts below the arm openings, and a straight hemmed garment bottom. The garment extends to below the waist. You state in your letter that the garment will be offered in ladies sizes XS-2XL. The applicable subheading for style 1732 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 duty rate 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 Renee Orsat via email at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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