N110995 N1 Ruling Active

The tariff classification of a girl’s garment from China.

Issued September 16, 2010 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6114.30.1020

Headings: 6114

Product description

As requested, the sample will be returned to you. The submitted sample, Style #3601 is described by you as a cropped cardigan. The item is not a cardigan because it does not reach the vicinity of the waist. The article is constructed from knit fabric that according to a Customs Laboratory Report is 46.8% polyester, 46.1% cotton, and 7.1% metallic. The report further states that the fabric consists of 2 yarns, one staple and one metallized. The staple yarn constitutes 79.14% of the fabric weight, the metallized yarn 20.86%. The yarns are not cabled, gimped or twisted together. The abbreviated cardigan-like garment which bows out in the front, features rib-knit fabric at the collar, placket, bottom band and cuffs and a one button closure.

CBP rationale

The applicable subheading for Style #3601 will be 6114.30.1020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other garments, knitted or crocheted: of man-made fibers, tops, women’s or girls’.

Full text

N110995 September 16, 2010 CLA-2-61:OT:RR:NC:3:358 CATEGORY: Classification TARIFF NO.: 6114.30.1020 Ms. Lisa M. Knerr American Eagle Outfitters 77 Hot Metal Street Pittsburgh, PA 15203 RE: The tariff classification of a girl’s garment from China. Dear Ms. Knerr: In your letter dated June 9, 2010, you requested a tariff classification ruling. As requested, the sample will be returned to you. The submitted sample, Style #3601 is described by you as a cropped cardigan. The item is not a cardigan because it does not reach the vicinity of the waist. The article is constructed from knit fabric that according to a Customs Laboratory Report is 46.8% polyester, 46.1% cotton, and 7.1% metallic. The report further states that the fabric consists of 2 yarns, one staple and one metallized. The staple yarn constitutes 79.14% of the fabric weight, the metallized yarn 20.86%. The yarns are not cabled, gimped or twisted together. The abbreviated cardigan-like garment which bows out in the front, features rib-knit fabric at the collar, placket, bottom band and cuffs and a one button closure. The applicable subheading for Style #3601 will be 6114.30.1020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other garments, knitted or crocheted: of man-made fibers, tops, women’s or girls’. The rate of duty will be 28.2 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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