CBP Ruling N206615 — The tariff classification of a woman’s sweater from China.

Tariff classification

Headings: 6110

Product description

As requested, your sample is being returned to you. The submitted sample, style SW061, is a woman’s “bar lll” label sweater. You have indicated that the garment is constructed from 62.6% polyester, 36.6% metallic, and 0.8% nylon jersey knit fabric. The outer surface of the garment measures nine or fewer stitches per two centimeters in the direction the stitches were formed. The garment extends from the shoulders to below the waist. The sweater features a full front opening with no means of closure, long sleeves with self-start bottoms, and 2 x 2 ribbed knit trim at the neckline and down the open edges of the front panels extending to the curved garment bottom. In order to classify this sample we have sent it to the U.S. Customs and Border Protection Laboratory for analysis. The laboratory found the garment to be composed wholly of metalized yarn. The metalized yarn is composed of 1-ply metalized (mylar type) yarn (37.6% by weight) and l-ply polyester filament yarn (62.4% by weight).

CBP rationale

The applicable subheading for the sweater 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 (con): Of other textile materials (con): Other (con): Sweaters for women or girls: subject to man-made fiber restraints.

Full text

N206615 September 7, 2012 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.90.9030 Mr. Jeff Victoria Macy’s Merchandising Group 11 Penn Plaza New York, NY 10001 RE: The tariff classification of a woman’s sweater from China. Dear Mr. Victoria: In your letter dated February 22, 2012 you requested a classification ruling. As requested, your sample is being returned to you. The submitted sample, style SW061, is a woman’s “bar lll” label sweater. You have indicated that the garment is constructed from 62.6% polyester, 36.6% metallic, and 0.8% nylon jersey knit fabric. The outer surface of the garment measures nine or fewer stitches per two centimeters in the direction the stitches were formed. The garment extends from the shoulders to below the waist. The sweater features a full front opening with no means of closure, long sleeves with self-start bottoms, and 2 x 2 ribbed knit trim at the neckline and down the open edges of the front panels extending to the curved garment bottom. In order to classify this sample we have sent it to the U.S. Customs and Border Protection Laboratory for analysis. The laboratory found the garment to be composed wholly of metalized yarn. The metalized yarn is composed of 1-ply metalized (mylar type) yarn (37.6% by weight) and l-ply polyester filament yarn (62.4% by weight). The applicable subheading for the sweater 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 (con): Of other textile materials (con): Other (con): Sweaters for women or girls: subject to man-made fiber restraints. The duty rate 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 Francine Vivona-Brock at 646-733-3049. Sincerely, Thomas J. Russo Director National Commodity Specialist Division

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