N181240 N1 Ruling Active

The tariff classification of a woman’s garment from China

Issued February 28, 2012 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6110.90.9030

Headings: 6110

Product description

As requested, your samples are being returned to you. Style 279484 is a woman’s sweater which is stated to be constructed of 94.9% acrylic 3.3% polyester 1.8% metallic reverse jersey fabric. The outer surface of the garment measures 9 or fewer stitches per 2 centimeters counted in the horizontal direction. The pullover sweater has a cowl neck collar, a novelty cable knit stitch pattern down the center of the front panel, long sleeves with 2 x 2 ribbed knit endings, and a straight garment bottom with a 2 x 2 ribbed knit finish. The garment extends to below the waist. In order to classify this sample we sent it to the U.S. Customs and Border Protection Laboratory to verify its fiber content and to analyze its yarn structure. The Laboratory has reported that the garment is constructed of 7-ply metalized yarns which consist of the following: 1) a 3-ply acrylic staple yarn (67.6% by weight), 2) a 2-ply acrylic staple yarn (27.6% by weight), and 3) a 2-ply yarn of 1-ply polyester filament and 1-ply metalized yarn (4.8% by weight). The yarns forming the 7-ply metalized yarn are all twisted together. The garment has the following overall composition by weight: 95.2% acrylic 3.4% polyester 1.4% metalized yarn.

CBP rationale

The applicable subheading for the garment will be 6110.90.9030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of other textile materials: Other: Sweaters for women or girls: Subject to man-made fiber restraints.

Full text

N181240 February 28, 2012 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.90.9030 Ms. Laura Siegel Rabinowitz Sandler, Travis & Rosenberg, P.A. 551 Fifth Avenue New York, NY 10176 RE: The tariff classification of a woman’s garment from China Dear Ms. Rabinowitz: In your letter dated August 15, 2011 you requested a tariff classification ruling on behalf of your client Brilliant Global Ltd. As requested, your samples are being returned to you. Style 279484 is a woman’s sweater which is stated to be constructed of 94.9% acrylic 3.3% polyester 1.8% metallic reverse jersey fabric. The outer surface of the garment measures 9 or fewer stitches per 2 centimeters counted in the horizontal direction. The pullover sweater has a cowl neck collar, a novelty cable knit stitch pattern down the center of the front panel, long sleeves with 2 x 2 ribbed knit endings, and a straight garment bottom with a 2 x 2 ribbed knit finish. The garment extends to below the waist. In order to classify this sample we sent it to the U.S. Customs and Border Protection Laboratory to verify its fiber content and to analyze its yarn structure. The Laboratory has reported that the garment is constructed of 7-ply metalized yarns which consist of the following: 1) a 3-ply acrylic staple yarn (67.6% by weight), 2) a 2-ply acrylic staple yarn (27.6% by weight), and 3) a 2-ply yarn of 1-ply polyester filament and 1-ply metalized yarn (4.8% by weight). The yarns forming the 7-ply metalized yarn are all twisted together. The garment has the following overall composition by weight: 95.2% acrylic 3.4% polyester 1.4% metalized yarn. The applicable subheading for the garment will be 6110.90.9030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of other textile materials: Other: Sweaters for women or girls: Subject to man-made fiber restraints. The rate of duty 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 359 Francine Vivona-Brock at (646) 733-3049. Sincerely, Thomas J. Russo Director National Commodity Specialist Division

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