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Advance Rulings for Tariff Classification

Product Name

Jersey, knitted, cotton/spandex

Technical Reference System Number

234566

Description

This is a knitted or crocheted jersey (pullover) that is 98% boucle cotton (French terry) and 2% spandex. The jersey slips on over the head, and has a hood and a kangaroo pocket in the front.

Analysis and Justification

Subheading 6110.20 of the Harmonized System provides for “jerseys, pullovers, cardigans, waistcoats and similar articles, knitted or crocheted; of cotton”. Within that subheading, classification number 6110.20.00.22 covers such garments of cotton, not brushed or fleeced, containing spandex, for women.

Decision

In accordance with General Interpretative Rule 1 of the Harmonized System, the jersey is classified under classification number 6110.20.00.22 of the Customs Tariff.