CBP Ruling N191811 — The tariff classification of a woman’s garment from China

Tariff classification

Headings: 6110

GRI rules applied: GRI 3

Product description

The submitted sample will be returned as per your request. The submitted sample (style part# s/5485) is an “aeropostale” label woman’s sleeveless upper body garment constructed with a front panel made of 60% cotton 40% polyester jersey fabric and a rear panel made of 100% nylon openwork warp knit lace-like fabric. The pullover styled garment features a scooped front neckline, printed designs on the front panel, a modified racerback rear panel, and a snug fitting jersey fabric banded garment bottom. The garment extends to below the waist. Because the garment is constructed of jersey and lace-like fabric components we apply GRI 3 (b), which states that garments will be classified by the component which gives them their essential character. The openwork warp knitted lace-like component imparts the essential character to the garment 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 6110.30.3059, HTSUS.

CBP rationale

The applicable subheading for the garment will be 6110.30.3059, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other: Women’s or girls’: Other.

Full text

N191811 November 18, 2011 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Mr. Peter Salvato Import Commodity Group Ltd. 500 Merrick Road Lynbrook, NY 11563 RE: The tariff classification of a woman’s garment from China Dear Mr. Salvato: In your letter dated October 31, 2011, you requested a tariff classification ruling on behalf of LF Sourcing (Millwork) LLC. The submitted sample will be returned as per your request. The submitted sample (style part# s/5485) is an “aeropostale” label woman’s sleeveless upper body garment constructed with a front panel made of 60% cotton 40% polyester jersey fabric and a rear panel made of 100% nylon openwork warp knit lace-like fabric. The pullover styled garment features a scooped front neckline, printed designs on the front panel, a modified racerback rear panel, and a snug fitting jersey fabric banded garment bottom. The garment extends to below the waist. Because the garment is constructed of jersey and lace-like fabric components we apply GRI 3 (b), which states that garments will be classified by the component which gives them their essential character. The openwork warp knitted lace-like component imparts the essential character to the garment 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 6110.30.3059, HTSUS. The applicable subheading for the garment will be 6110.30.3059, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other: Women’s or girls’: Other. 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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