N187437 N1 Ruling Active

The tariff classification of a woman’s garment from China

Issued January 20, 2012 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6110.90.9082

Headings: 6110

Product description

J. Basics. The remaining sample portion after laboratory analysis is being returned as per your request. Style M5086 is a woman pullover which you have indicated is constructed of a 51.5% acrylic 36.3% nylon 7.7% polyester 4.5% metallic knitted fabric. The loosely knitted fabric of the garment creates a revealing openwork design. The garment features rounded front and rear necklines, ¾ length short sleeves with 1 x 1 ribbed knit bottoms, and a straight garment bottom. 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 determined the garment is constructed of a knitted fabric composed of a warp knitted yarn (87.7% by weight) twisted together with a six 2-ply metallic yarn (12.3% by weight). Each of the six 2-ply metallic yarns are composed of a mylar type metalized yarn (35.3% by weight) twisted with a polyester filament yarn (64.7% by weight). The warp knitted yarn is composed of acrylic staple yarn (60.2% by weight) and nylon filament yarn (39.8% by weight). The sample has the following overall composition by weight: 52.8% acrylic 34.9% nylon 8% polyester 4.3% metallic.

CBP rationale

The applicable subheading for the garment will be 6110.90.9082, 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: Subject to man-made fiber restraints: Women’s or girls’: Other.

Full text

N187437 January 20, 2012 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.90.9082 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 remaining sample portion after laboratory analysis is being returned as per your request. Style M5086 is a woman pullover which you have indicated is constructed of a 51.5% acrylic 36.3% nylon 7.7% polyester 4.5% metallic knitted fabric. The loosely knitted fabric of the garment creates a revealing openwork design. The garment features rounded front and rear necklines, ¾ length short sleeves with 1 x 1 ribbed knit bottoms, and a straight garment bottom. 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 determined the garment is constructed of a knitted fabric composed of a warp knitted yarn (87.7% by weight) twisted together with a six 2-ply metallic yarn (12.3% by weight). Each of the six 2-ply metallic yarns are composed of a mylar type metalized yarn (35.3% by weight) twisted with a polyester filament yarn (64.7% by weight). The warp knitted yarn is composed of acrylic staple yarn (60.2% by weight) and nylon filament yarn (39.8% by weight). The sample has the following overall composition by weight: 52.8% acrylic 34.9% nylon 8% polyester 4.3% metallic. The applicable subheading for the garment will be 6110.90.9082, 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: Subject to man-made fiber restraints: Women’s or girls’: Other. 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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