N118200 N1 Ruling Active

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

Issued August 26, 2010 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6110.20.2020

Headings: 6110

Product description

The provided sample is being returned as per your request. Style QDSS0419 is a women’s sweater constructed of a 81% cotton 13% polyester 6% lurex novelty knitted fabric. The sweater has a fine horizontal metallic striped pattern across the garment in ¼-inch intervals. The metallic yarn is not distributed throughout the garment’s entire fabric. The sweater is constructed of two panels consisting of a front and back panel. The sweater features a v-shaped neckline with jersey fabric capping, cap sleeves with self-finished armhole openings, self-finished side seams that are linked and looped and gathered at both bottom side seams, and a rolled fabric self-start garment bottom that is curved. The curved garment bottom extends to the mid-thigh area at the front and back of the garment, and to the upper thigh at the sides.

CBP rationale

The applicable subheading for the garment will be 6110.20.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted (con): Of cotton: Other .

Full text

N118200 August 26, 2010 CLA-2-61:OT:RR:NC:TAB:359 CATEGORY: Classification TARIFF NO.: 6110.20.2020 Ms. Marilyn Santos Supreme International, LLC 3000 NW 107 Avenue Miami, Florida 33172 RE: The tariff classification of a women’s garment from China. Dear Ms. Santos: In your letter dated July 30, 2010, you requested a tariff classification ruling. The provided sample is being returned as per your request. Style QDSS0419 is a women’s sweater constructed of a 81% cotton 13% polyester 6% lurex novelty knitted fabric. The sweater has a fine horizontal metallic striped pattern across the garment in ¼-inch intervals. The metallic yarn is not distributed throughout the garment’s entire fabric. The sweater is constructed of two panels consisting of a front and back panel. The sweater features a v-shaped neckline with jersey fabric capping, cap sleeves with self-finished armhole openings, self-finished side seams that are linked and looped and gathered at both bottom side seams, and a rolled fabric self-start garment bottom that is curved. The curved garment bottom extends to the mid-thigh area at the front and back of the garment, and to the upper thigh at the sides. The applicable subheading for the garment will be 6110.20.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted (con): Of cotton: Other . . . Other: Sweaters: Women’s. The duty rate will be 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 Francine Vivona-Brock at (646) 733-3049. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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