Harmonized Tariff Schedules of the United States (HTSUS)

A client has purchased a shipment of merchandise described as “Women’s 53% cotton 47% rayon knitted sweaters.”

I checked the HTSUS and decided that these are properly classified under item 6110.20.2020 at 17.3% duty rate. This classification provides as follows:

1. 6110: Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted,

2. 6110.20: Of Cotton,

3. 6110.20.20: Other (i.e., other than containing 36 percent or more by weight of flax fibers),

4. 6110.20.2020: Other than boys’ or girls’ garments imported as parts of playsuits, sweaters, women’s,

5. 6110.20.2075: Other (i.e., other than sweaters, vests or sweatshirts), women’s or girls’

What is the Correct HTSUS Classification?

BUT: 6110.20.2020 is the wrong classification for this product. Why?

Because additional information on the commercial invoice states: Stitch count: Horizontal: 10 stitches / 2cm; Vertical: 15 stitches / 2 cm.

Also, statistical note 3 to chapter 61 states, “For purposes of this chapter, statistical provisions for sweaters include garments, whether or not known as pullovers, vests or cardigans, the outer surfaces of which are constructed essentially with 9 or fewer stitches per 2 centimeters measured in the direction the stitches were formed, and garments, known as sweaters, where, due to their construction, the stitches on the outer surface cannot be counted in the direction the stitches were formed."

Therefore, the correct classification for these garments is 6110.20.2075. (Note: The duty rate remains the same, but the textile quota category is different).

Contributed by Patrick Gallagher, Gallagher Transport Int'l, Inc.

(303) 365-1000