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The tariff classification of a women’s garment from China.
Issued November 24, 2009 by U.S. Customs and Border Protection.
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Copies to clipboardN0 N082915 (November 24, 2009)
Tariff classification
HTS codes: 6110.90.9042
Headings: 6110
Product description
Style C1U0SR0614 is a “Lord & Taylor” label women’s sweater constructed of a 55% linen 45% cotton novelty knitted fabric. The outer surface of the fabric measures 9 or fewer stitches per 2 centimeters in the direction that the stitches were formed. The sweater features a draped front neckline with a full front opening that has no means of closure, three-quarter length sleeves, and jersey capping at the neckline, front panel edges, and the garment bottom. The garment extends from the shoulders to the below the waist. You suggest that the garment be classified as a shrug in heading 6114, HTSUS. However, the garment reaches the waist and has sufficient coverage to be classified in heading 6110, HTSUS.
CBP rationale
The applicable subheading for the garment will be 6110.90.9042, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of other textile materials: Other: Sweaters for women or girls: Other: Other: Other.
Full text
N082915 November 24, 2009 CLA-2-61:OT:RR:NC:TAB:359 CATEGORY: Classification TARIFF NO.: 6110.90.9042 Ms. Maureen Metzinger Lord & Taylor/Creative Design Studio 424 5th Avenue NY, NY 10018 RE: The tariff classification of a women’s garment from China. Dear Ms. Metzinger: In your letter dated November 3, 2009, you requested a tariff classification ruling. Style C1U0SR0614 is a “Lord & Taylor” label women’s sweater constructed of a 55% linen 45% cotton novelty knitted fabric. The outer surface of the fabric measures 9 or fewer stitches per 2 centimeters in the direction that the stitches were formed. The sweater features a draped front neckline with a full front opening that has no means of closure, three-quarter length sleeves, and jersey capping at the neckline, front panel edges, and the garment bottom. The garment extends from the shoulders to the below the waist. You suggest that the garment be classified as a shrug in heading 6114, HTSUS. However, the garment reaches the waist and has sufficient coverage to be classified in heading 6110, HTSUS. The applicable subheading for the garment will be 6110.90.9042, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of other textile materials: Other: Sweaters for women or girls: Other: Other: Other. The rate of duty will be 6 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 Francine Vivona-Brock at (646) 733-3049. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division
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