N118836 N1 Ruling Active

The tariff classification of a woman’s shrug from China.

Issued September 10, 2010 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6114.90.9070

Headings: 6114

Product description

The submitted sample, Style #9P876, is a woman’s upper body garment referred to as a “shrug”. The garment is constructed from 55%ramie and 45% cotton knit fabric. The garment does not reach the waist and features capped sleeves, a full front opening with no means of closure, and a back that extends approximately 13 inches in length. The garment has shoulder coverage and essentially no front coverage. We are returning your sample as you requested.

CBP rationale

The applicable subheading for Style 9P876 will be 6114.90.9070, Harmonized Tariff Schedule of the United States (HTS), which provides for other garments, knitted or crocheted of other textile materials, other, other, other.

Full text

N118836 September 10, 2010 CLA-2-61:OT:RR:NC:TA:361 CATEGORY: Classification TARIFF NO.: 6114.90.9070 Ms. Jennifer Caldwell Golden Too Inc. 1410 Broadway, 8th Fl New York, NY 10018 RE: The tariff classification of a woman’s shrug from China. Dear Ms. Caldwell: In your letter dated August 6, 2010, you requested a tariff classification ruling for a woman’s shrug. The submitted sample, Style #9P876, is a woman’s upper body garment referred to as a “shrug”. The garment is constructed from 55%ramie and 45% cotton knit fabric. The garment does not reach the waist and features capped sleeves, a full front opening with no means of closure, and a back that extends approximately 13 inches in length. The garment has shoulder coverage and essentially no front coverage. We are returning your sample as you requested. The applicable subheading for Style 9P876 will be 6114.90.9070, Harmonized Tariff Schedule of the United States (HTS), which provides for other garments, knitted or crocheted of other textile materials, other, other, other. The rate of duty will be 5.6% 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 Peggy Fitzgerald at 646-733-3052. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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