The tariff classification of a woman’s knit tank top and cardigan from China.Dear Ms. Barr:
Issued September 24, 1999 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6109.90.8030, 6110.90.9090
Product description
The samples are being returned, as you requested. You have indicated that the submitted samples are constructed from 83% silk, 11% polyester, and 6% metallic knit fabric. The fabric contains more than nine stitches per two centimeters, measured in the horizontal direction. Because the fabric contains metallic fibers, it is necessary to analyze the yarns used. The weight of all fibers present in a yarn that contains metallic are considered an “other fiber,” for purposes of classification at the six and eight digit levels. According to the U.S. Customs laboratory analysis, the fabric is made up of one 6-ply yarn. Therefore, the fabric is considered to be metallic, thus “of other fibers.” Style SW6900H9 is a woman’s knit tank top. The tank top has ¼ inch shoulder straps; a square neckline in front and back; and a self-start bottom. Style SW6901H9 is a woman’s knit cardigan. The cardigan has long sleeves; a full front opening without a closure; a belt; and a self-start bottom. The belt and cardigan are considered a composite good, classified under the Harmonized Tariff Schedule of the United States (HTS), number for the cardigan.
CBP rationale
The applicable subheading for style SW6900H9 will be 6109.90.8030, Harmonized Tariff Schedule of the United States (HTS), which provides for tank tops and similar garments…knitted or crocheted: of man-made fibers: other: women’s or girls’: other. The applicable subheading for style SW6901H9 (the cardigan and belt) will be 6110.90.9090, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters…and similar articles, knitted or crocheted: other: women’s or girls.
Full text
NY E85002 September 24, 1999 CLA-2-61:RR:NC:TA:361 E85002 CATEGORY: Classification TARIFF NO.: 6109.90.8030; 6110.90.9090 Ms. Jonna Barr Tariff Compliance Administrator International Trade and Customs compliance Limited Distribution Services, Inc. Seven Limited Parkway East Reynoldsburg, Ohio 43068 RE: The tariff classification of a woman’s knit tank top and cardigan from China. Dear Ms. Barr: In your letter dated July 19, 1999, you requested a classification ruling for two garments . The samples are being returned, as you requested. You have indicated that the submitted samples are constructed from 83% silk, 11% polyester, and 6% metallic knit fabric. The fabric contains more than nine stitches per two centimeters, measured in the horizontal direction. Because the fabric contains metallic fibers, it is necessary to analyze the yarns used. The weight of all fibers present in a yarn that contains metallic are considered an “other fiber,” for purposes of classification at the six and eight digit levels. According to the U.S. Customs laboratory analysis, the fabric is made up of one 6-ply yarn. Therefore, the fabric is considered to be metallic, thus “of other fibers.” Style SW6900H9 is a woman’s knit tank top. The tank top has ¼ inch shoulder straps; a square neckline in front and back; and a self-start bottom. Style SW6901H9 is a woman’s knit cardigan. The cardigan has long sleeves; a full front opening without a closure; a belt; and a self-start bottom. The belt and cardigan are considered a composite good, classified under the Harmonized Tariff Schedule of the United States (HTS), number for the cardigan. The applicable subheading for style SW6900H9 will be 6109.90.8030, Harmonized Tariff Schedule of the United States (HTS), which provides for tank tops and similar garments…knitted or crocheted: of man-made fibers: other: women’s or girls’: other. The duty rate will be 16.5 percent ad valorem. The applicable subheading for style SW6901H9 (the cardigan and belt) will be 6110.90.9090, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters…and similar articles, knitted or crocheted: other: women’s or girls. The duty rate will be 6 percent ad valorem. Both garments fall within textile category designation 838. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web Site at WWW.CUSTOMS.USTREAS.GOV. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment. 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 Angela De Gaetano at 212-637-7029. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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