The tariff classification of a woman’s garment from China
Issued November 8, 2011 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6110.20.2079
Headings: 6110
GRI rules applied: GRI 3
Product description
The provided sample is being returned as per your request. Style 69723 is a woman’s garment with a short sleeve pullover body that is constructed of a sheer lightweight 60% rayon 40% polyester woven fabric. The garment has the appearance of a poncho-like garment due to the oversized batwing constructed warp knitted lace-like panels that are sewn into the upper portion of the short sleeve seam and down the side seams. The oversized batwing panels extend over the arms past the elbows. The oversized batwing panels are made of a 70% cotton 30% polyester open work warp knitted lace-like fabric that has an inwrought design featuring a floral pattern. This warp knitted lace-like fabric is also found as an overlay on the front panel yoke. Additional features include a rounded front panel neckline, a self-fabric rear panel yoke, and a straight hemmed garment body. A gathering is found at the center of the front panel bust area and across the rear panel seam below the yoke. The garment extends to below the waist. Because the garment is constructed of both knitted and woven components we apply GRI 3 (b), which states that garments will be classified by the component which gives them their essential character. The warp knitted lace-like component of the garment imparts the essential character to the pullover based on the nature of this material that provides a visual and significant decorative effect. Accordingly, classification of this garment is based on its warp knitted lace-like fabric and classification is proper under 6110.20.2079, HTSUS.
CBP rationale
The applicable subheading for the garment will be 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweater…and similar articles, knitted or crocheted: Of cotton: Other…Other: Other: Women’s: Other.
Full text
N188963 November 8, 2011 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.20.2079 Mr. T. C. Li HMS Productions 250 West 39th Street NY, NY 10018 RE: The tariff classification of a woman’s garment from China Dear Mr. Li: In your letter dated October 11, 2011, you requested a tariff classification ruling. The provided sample is being returned as per your request. Style 69723 is a woman’s garment with a short sleeve pullover body that is constructed of a sheer lightweight 60% rayon 40% polyester woven fabric. The garment has the appearance of a poncho-like garment due to the oversized batwing constructed warp knitted lace-like panels that are sewn into the upper portion of the short sleeve seam and down the side seams. The oversized batwing panels extend over the arms past the elbows. The oversized batwing panels are made of a 70% cotton 30% polyester open work warp knitted lace-like fabric that has an inwrought design featuring a floral pattern. This warp knitted lace-like fabric is also found as an overlay on the front panel yoke. Additional features include a rounded front panel neckline, a self-fabric rear panel yoke, and a straight hemmed garment body. A gathering is found at the center of the front panel bust area and across the rear panel seam below the yoke. The garment extends to below the waist. Because the garment is constructed of both knitted and woven components we apply GRI 3 (b), which states that garments will be classified by the component which gives them their essential character. The warp knitted lace-like component of the garment imparts the essential character to the pullover based on the nature of this material that provides a visual and significant decorative effect. Accordingly, classification of this garment is based on its warp knitted lace-like fabric and classification is proper under 6110.20.2079, HTSUS. The applicable subheading for the garment will be 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweater…and similar articles, knitted or crocheted: Of cotton: Other…Other: Other: Women’s: Other. 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 Francine Vivona-Brock at (646) 733-3049. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division
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