The tariff classification of a woman’s garment from China
Issued October 25, 2011 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6110.20.2020
Headings: 6110
Product description
J. Basics. The submitted sample is being returned as per your request. Style M5094 is a woman’s sweater containing a variety of novelty knit striped patterns across the garment. You have indicated that the sweater is constructed with an overall fiber content of 76.3% cotton 18.6% acrylic 3.2% polyester 1.9% metallic. However, the metallic yarn is not distributed throughout the garment’s entire fabric, it is only found on some striped sections. The outer surface of the sweater measures 9 or fewer stitches per 2 centimeters in the horizontal direction. The garment features a v-shaped front neckline, three-quarter length sleeves, and a straight garment bottom. The sleeves and garment bottom have 1 x 1 ribbed knit self-start bottoms. The garment extends to below the waist. The garment will also be available in junior woman’s sizes as Style K1270.
CBP rationale
The applicable subheading for styles M5094 and K1270 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
N187436 October 25, 2011 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.20.2020 Ms. Laura Siegel Rabinowitz Sandler, Travis, Rosenberg, P.A. 551 Fifth Avenue, Suite 1100 NY, NY 10176 RE: The tariff classification of a woman’s garment from China Dear Ms. Rabinowitz: In your letter dated September 28, 2011, you requested a tariff classification ruling on behalf of J.J. Basics. The submitted sample is being returned as per your request. Style M5094 is a woman’s sweater containing a variety of novelty knit striped patterns across the garment. You have indicated that the sweater is constructed with an overall fiber content of 76.3% cotton 18.6% acrylic 3.2% polyester 1.9% metallic. However, the metallic yarn is not distributed throughout the garment’s entire fabric, it is only found on some striped sections. The outer surface of the sweater measures 9 or fewer stitches per 2 centimeters in the horizontal direction. The garment features a v-shaped front neckline, three-quarter length sleeves, and a straight garment bottom. The sleeves and garment bottom have 1 x 1 ribbed knit self-start bottoms. The garment extends to below the waist. The garment will also be available in junior woman’s sizes as Style K1270. The applicable subheading for styles M5094 and K1270 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 359 at (646) 733-3049. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division
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