CBP Ruling N056615 — The tariff classification of a girl’s top and arm covers from China.

Tariff classification

Headings: 6114

Product description

The submitted sample will be returned to you. The sample, Style 400985 is a cotton knit pullover with separate arm covers, described as arm socks. The pullover has abbreviated coverage extending from the neckline and shoulders to the midriff vicinity. The garment is constructed of cotton jersey fabric and contains approximately 14 stitches per 2 centimeters as measured in the direction the stitches were formed. It features short raglan sleeves, a wide rib knit neckline, and rib knit fabric at the sleeve openings and midriff bottom. The arm socks are made of the same rib knit fabric as the pullover and are considered a textile accessory. The pullover and arm covers constitute a composite good for classification purposes. They are separable components that are adapted one to the other, are mutually complementary and together form a whole which would not normally be offered for sale in separate parts. The arm covers are accessories to the pullover, which imparts the essential character of the composite good.

CBP rationale

The applicable subheading for Style 400985 will be 6114.20.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other garments, knitted or crocheted: of cotton, tops, women’s or girls’.

Full text

N056615 April 7, 2009 CLA-2-61:OT:RR:NC:3:358 CATEGORY: Classification TARIFF NO.: 6114.20.0010 Ms. Laura Siegel Rabinowitz Sandler, Travis & Rosenberg, P.A. 551 Fifth Avenue New York, NY 10176 RE: The tariff classification of a girl’s top and arm covers from China. Dear Ms. Rabinowitz: In your letter dated April 1, 2009, on behalf of your client Brilliant Global, Ltd., you requested a tariff classification ruling. The submitted sample will be returned to you. The sample, Style 400985 is a cotton knit pullover with separate arm covers, described as arm socks. The pullover has abbreviated coverage extending from the neckline and shoulders to the midriff vicinity. The garment is constructed of cotton jersey fabric and contains approximately 14 stitches per 2 centimeters as measured in the direction the stitches were formed. It features short raglan sleeves, a wide rib knit neckline, and rib knit fabric at the sleeve openings and midriff bottom. The arm socks are made of the same rib knit fabric as the pullover and are considered a textile accessory. The pullover and arm covers constitute a composite good for classification purposes. They are separable components that are adapted one to the other, are mutually complementary and together form a whole which would not normally be offered for sale in separate parts. The arm covers are accessories to the pullover, which imparts the essential character of the composite good. The applicable subheading for Style 400985 will be 6114.20.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other garments, knitted or crocheted: of cotton, tops, women’s or girls’. The rate of duty will be 10.8 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 World Wide Web at http://www.usitc.gov/tata/hts/. 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 Bruce Kirschner at 646-733-3048 Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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