Customs Clearance Stories from the Gallagher Archives

Lesson:  When using the HTSUS it is critical to know the headnotes!

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

After checking the HTSUS we decided that these are properly classified under item 6110.20.2020 at 17.3% duty rate.  This classification provides as follows:

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

6110.20:  Of Cotton

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

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

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

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

The reason is that there is additional information on the commercial invoice that says:  stitch count:  Horizontal:  10 stitches / 2cm Vertical:  15 stitches / 2 cm

There is a statistical note 3 to chapter 61 which 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 is the same, but the textile quota category is different!)