The tariff classification of a women’s pullover from Vietnam

N299941 September 5, 2018 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.20.2079 Mr. William Rinderknecht GFSI, LLC 9700 Commerce Parkway Lenexa, KS 66219 RE: The tariff classification of a women’s pullover from Vietnam Dear Mr. Rinderknecht: In your letter dated August 3, 2018, you requested a tariff classification ruling. Your sample will be retained by this office for training purposes. Style CCP_F19WFL_005 is a women’s fleece pullover constructed from 80 percent cotton and 20 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 pullover features a rib-knit collar with two contrasting stripes, long sleeves with contrasting stripe rib-knit cuffs, and a hemmed bottom extending to the waist all the way around. Although you suggest classification under subheading 6114.20.0010 Harmonized Tariff Schedule of the United States (HTSUS), classification of goods under the HTSUS, is governed by the General Rules of Interpretation (GRI’s). GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Merchandise that cannot be classified in accordance with GRI 1 is to be classified in accordance with subsequent GRI’s, taken in order. Since heading 6114 is a basket provision, the garment is classified in heading 6110 unless they are excluded from that provision for some reason. Consequently, the applicable subheading for style CCP_F19WFL_005 will be 6110.20.2079, HTSUS, which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of cotton: Other: Other: Other: Women’s or girls’. The rate of duty will be 16.5 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 renee.orsat@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division