CBP Ruling N115315 — The tariff classification of a women’s garment from China.

Tariff classification

Headings: 6110

Product description

The submitted sample is being returned. The submitted sample, Style VC1137 which you refer to as “med grey combo”, is a women’s “Calvin Klein” label pullover-styled sweater made of a turn-constructed novelty knitted fabric made of 36% nylon 25% acrylic 13% wool 12% rayon 12% alpaca 2% other fiber (1.81% polyester 0.29% metallic). The sleeve cuffs, the neckline trim, faux front placket, and bottom band are made of a 40% nylon 30% acrylic 15% wool 15% alpaca ribbed knitted fabric. The sweater features a thin metallic stitch pattern in approximately 1-inch intervals down the length of the garment body and sleeves. The metallic yarn is not distributed throughout the garment’s entire fabric. The fabric of the sweater has nine or fewer stitches per two centimeters, measured in the direction in which the stitches were formed. The sweater extends to below the waist and also features a v-shaped neckline, dolman-styled three-quarter length sleeves and a straight garment bottom.

CBP rationale

The applicable subheading for Style VC1137 “med grey combo” will be 6110.30.1520, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted (con): Of man-made fibers: Other: Containing 23 percent or more by weight of wool or fine animal hair.

Full text

N115315 August 5, 2010 CLA-2-61:OT:RR:NC:TAB:359 CATEGORY: Classification TARIFF NO.: 6110.30.1520 Ms. Donna Arloro Phillips-Van Heusen Corporation 200 Madison Avenue NY, NY 10016 RE: The tariff classification of a women’s garment from China. Dear Ms. Arloro: In your letter dated July 13, 2010, you requested a tariff classification ruling. The submitted sample is being returned. The submitted sample, Style VC1137 which you refer to as “med grey combo”, is a women’s “Calvin Klein” label pullover-styled sweater made of a turn-constructed novelty knitted fabric made of 36% nylon 25% acrylic 13% wool 12% rayon 12% alpaca 2% other fiber (1.81% polyester 0.29% metallic). The sleeve cuffs, the neckline trim, faux front placket, and bottom band are made of a 40% nylon 30% acrylic 15% wool 15% alpaca ribbed knitted fabric. The sweater features a thin metallic stitch pattern in approximately 1-inch intervals down the length of the garment body and sleeves. The metallic yarn is not distributed throughout the garment’s entire fabric. The fabric of the sweater has nine or fewer stitches per two centimeters, measured in the direction in which the stitches were formed. The sweater extends to below the waist and also features a v-shaped neckline, dolman-styled three-quarter length sleeves and a straight garment bottom. The applicable subheading for Style VC1137 “med grey combo” will be 6110.30.1520, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted (con): Of man-made fibers: Other: Containing 23 percent or more by weight of wool or fine animal hair. . . Sweaters: Women’s or girls’. The duty rate will be 17% 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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