CBP Ruling N118157 — The tariff classification of a women’s garment from China

Tariff classification

Headings: 6110

Product description

The provided sample is being returned as per your request. The submitted sample, style OA265, is a women’s upper body garment simulating a short sleeve knit cardigan worn over a woven short sleeve blouse. The woven portion (the collar, placket, narrow front panel inserts at either side of the placket, and narrow fabric at sleeve bottoms) is constructed from 74% lyocell 26% nylon woven fabric. The knit portion (the remainder of the garment) is constructed from 100% linen reverse jersey fabric. The reverse jersey fabric measures more than 9 stitches per 2 centimeters in the direction that the stitches were formed. The garment features a pointed collar, a full front opening with 7 button closures, short sleeves with a narrow hemmed woven fabric sewn at the underside of the knit fabric sleeve endings, two front panel patch pockets, and a tubular self-start garment bottom. The garment extends to below the waist. The essential character is given by the knit fabric; Harmonized Tariff Schedule of the United States (HTSUS), General Rules of Interpretation (GRI), Rule 3, noted.

CBP rationale

The applicable subheading for the garment will be 6110.90.9090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters…and similar articles, knitted or crocheted: Of other textile materials: other…other: women’s.

Full text

N118157 August 26, 2010 CLA-2-61:OT:RR:NC:TAB:359 CATEGORY: Classification TARIFF NO.: 6110.90.9090 Ms. Vithya Om James J. Boyle & Co. 1200 Corporate Center Dr. #350 Monterey Park, CA 91754 RE: The tariff classification of a women’s garment from China Dear Ms. Om: In your letter dated August 4, 2010, you requested a tariff classification ruling on behalf of Chic Choc Shop. The provided sample is being returned as per your request. The submitted sample, style OA265, is a women’s upper body garment simulating a short sleeve knit cardigan worn over a woven short sleeve blouse. The woven portion (the collar, placket, narrow front panel inserts at either side of the placket, and narrow fabric at sleeve bottoms) is constructed from 74% lyocell 26% nylon woven fabric. The knit portion (the remainder of the garment) is constructed from 100% linen reverse jersey fabric. The reverse jersey fabric measures more than 9 stitches per 2 centimeters in the direction that the stitches were formed. The garment features a pointed collar, a full front opening with 7 button closures, short sleeves with a narrow hemmed woven fabric sewn at the underside of the knit fabric sleeve endings, two front panel patch pockets, and a tubular self-start garment bottom. The garment extends to below the waist. The essential character is given by the knit fabric; Harmonized Tariff Schedule of the United States (HTSUS), General Rules of Interpretation (GRI), Rule 3, noted.The applicable subheading for the garment will be 6110.90.9090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters…and similar articles, knitted or crocheted: Of other textile materials: other…other: women’s. The duty rate will be 6% 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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