N093338 N0 Ruling Active

The tariff classification of a men’s knit pullover garment from China.

Issued March 1, 2010 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6110.20.2069

Headings: 6110

Product description

As requested, your sample will be returned. Rite Aid Item 9008436, “ LED Blinking Eyes T-Shirt,” is a men’s short sleeve pullover garment constructed from 100% cotton, finely knit jersey fabric that measures 32 stitches per two centimeters counted in the horizontal direction. The garment is cut and sewn and has a rib knit crew neckline; short, hemmed sleeves; and a straight, hemmed bottom. There is a large heat seal design of a skull on the center chest with battery operated blinking light-up eyes that alternate between red and green. A pocket on the inside of the front panel houses the battery pack and wires that operate the LEDs that light up the eyes. The garments are sold with a descriptive header card that has a “Try Me” button and wire attached to the battery pack to demonstrate the blinking eyes. Rite Aid Item 9008436 is a composite good having the essential character imparted by the garment. The item is not considered an article of fancy dress and is classified as ordinary wearing apparel. Consequently,

Full text

N093338 March 1, 2010 CLA-2-61:OT:RR:NC:WA 356 CATEGORY: Classification TARIFF NO.: 6110.20.2069 Ms. Lorianne Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of a men’s knit pullover garment from China. Dear Ms. Aldinger: In your letter, dated January 29, 2010, you requested a tariff classification ruling. As requested, your sample will be returned. Rite Aid Item 9008436, “ LED Blinking Eyes T-Shirt,” is a men’s short sleeve pullover garment constructed from 100% cotton, finely knit jersey fabric that measures 32 stitches per two centimeters counted in the horizontal direction. The garment is cut and sewn and has a rib knit crew neckline; short, hemmed sleeves; and a straight, hemmed bottom. There is a large heat seal design of a skull on the center chest with battery operated blinking light-up eyes that alternate between red and green. A pocket on the inside of the front panel houses the battery pack and wires that operate the LEDs that light up the eyes. The garments are sold with a descriptive header card that has a “Try Me” button and wire attached to the battery pack to demonstrate the blinking eyes. Rite Aid Item 9008436 is a composite good having the essential character imparted by the garment. The item is not considered an article of fancy dress and is classified as ordinary wearing apparel. Consequently, the applicable subheading for Rite Aid Item 9008436 “ LED Blinking Eyes T-Shirt” will be 6110.20.2069, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for: sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of cotton: other: other: other: other: men's or boys'. The duty rate is 16.5% 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 Mary Ryan at 646-733-3271. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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