Base
N2462922013-10-21New YorkClassification

The tariff classification of a woman’s pullover from the Philippines.

U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced

Cross-Source Intelligence

Data compiled from CBP CROSS Rulings, Census Bureau Trade Data · As of 2026-05-04 · Updates monthly

Summary

The tariff classification of a woman’s pullover from the Philippines.

Ruling Text

N246292 October 21, 2013 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.20.2079 Ms. Cassaundra Keeler Abercrombie & Fitch Trading Co. 6301 Fitch Path New Albany, OH 43054 RE: The tariff classification of a woman’s pullover from the Philippines. Dear Ms. Keeler: In your letter dated September12, 2013 you requested a classification ruling. As requested, your sample is being returned to you. The submitted sample, style 3S2078, is a woman’s cut and sewn “Hollister” label pullover. The garment is constructed from 60% cotton and 40% polyester French terry knit fabric. The pile yarn is composed of 60% cotton and 40% polyester. The rear panel and breast pocket are constructed of 100% polyester woven fabric. The outer surface of the garment measures more than nine stitches per two centimeters in the direction in which the stitches were formed. The garment features a round ribbed knit neckline, long sleeves with ribbed knit endings, a woven breast pocket, and a straight ribbed knit garment bottom. The garment extends from the shoulders to below the waist. The essential character of the garment is imparted by the knitted fabric components, Harmonized Tariff Schedule of the United States (HTSUS), General Rules of Interpretation (GRI) Rule 3 (b), and section XI subheading note 2B(b) noted. The applicable subheading for style 3S2078 will be 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of cotton: Other: Other: Other: Women’s or girls’: Other. The duty rate will be 16.5% 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 World Wide Web at http://www.usitc.gov/tata/hts/. 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 Peggy Fitzgerald at 646-733-3052. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division