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N171378 N1 Ruling Active

The tariff classification of a women’s garment from China

Issued July 8, 2011 by U.S. Customs and Border Protection.

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N1 N171378 (July 8, 2011)

Tariff classification

HTS codes: 6110.30.3020

Headings: 6110

Product description

The submitted sample is being returned as per your request. Style 67552 is a women’s sweater vest constructed of 100% acrylic jersey and 1 x 1 ribbed knit fabrics. The fabrics measure nine or fewer stitches per two centimeters counted in the horizontal direction. The garment has a full front opening with a v-shaped neckline, a hook and eye closure on the front panels at the center of the bust area, oversized armholes, and a foldover collar. A narrow strip of rabbit fur trims the neckline, collar edges, waist area, and garment bottom. The garment extends to below the waist. The essential character is imparted by the acrylic fabrics which comprise the garment body; HTSUS, General Rules of Interpretation (GRI) Rule 3 (b), noted. Accordingly, Style 67552 is properly classified under Heading 6110.

CBP rationale

The applicable subheading for the garment will be 6110.30.3020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters…and similar articles, knitted or crocheted: Of man-made fibers; Other: Other: Other .

Full text

N171378 July 8, 2011 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3020 Mr. Chang T. Li HMS Productions 250 West 39th Street, 12 Floor NY, NY 10018 RE: The tariff classification of a women’s garment from China Dear Mr. Li: In your letter dated June 16, 2011, you requested a tariff classification ruling. The submitted sample is being returned as per your request. Style 67552 is a women’s sweater vest constructed of 100% acrylic jersey and 1 x 1 ribbed knit fabrics. The fabrics measure nine or fewer stitches per two centimeters counted in the horizontal direction. The garment has a full front opening with a v-shaped neckline, a hook and eye closure on the front panels at the center of the bust area, oversized armholes, and a foldover collar. A narrow strip of rabbit fur trims the neckline, collar edges, waist area, and garment bottom. The garment extends to below the waist. The essential character is imparted by the acrylic fabrics which comprise the garment body; HTSUS, General Rules of Interpretation (GRI) Rule 3 (b), noted. Accordingly, Style 67552 is properly classified under Heading 6110. The applicable subheading for the garment will be 6110.30.3020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters…and similar articles, knitted or crocheted: Of man-made fibers; Other: Other: Other . . . Sweaters: Women’s. The duty rate will be 32% 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 359 Francine Vivona-Brock at (646) 733-3049. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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