N213899 N2 Ruling Active

The tariff classification of a women’s garment from China

Issued August 13, 2012 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6110.30.3020

Headings: 6110

Product description

The remaining garment portion after laboratory analysis is being returned to you. Style CV0410 is a woman’s sweater which you have stated is constructed of 60% polyester 36% acrylic 4% lurex reverse jersey fabric. The outer surface of the garment measures 9 or fewer stitches per 2 centimeters counted in the horizontal direction. The sweater has a full front opening with no means of closure, 1 x 1 ribbed knit trim at the neckline which extends down the front panel edges, and long sleeves. Both the sleeve endings and straight garment bottom have 1 x 1 ribbed knit self start bottoms. The garment is decorated with sequins on the outer surface. 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 reported that the garment is constructed of a 9-ply yarn consisting of the following yarns that are twisted together: two 2-ply polyester yarns, one 3-ply acrylic yarn, one 2-ply non-metalized mylar-type yarn/polyester yarn. The 2-ply non-metalized mylar-type yarn is composed of 1-ply polyester yarn (63.3% by weight) twisted together with a 1-ply non-metalized mylar-type yarn (36.7% by weight). The garment has the following overall composition by weight: 60.7% polyester 37.5% acrylic 1.8% non-metalized mylar-type yarn. Accordingly, the garment is properly classified as a man-made fiber sweater under 6110.30.3020, HTSUS.

CBP rationale

The applicable subheading for the garment will be 6110.30.3020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters…and similar articles, knitted or crocheted: Of man-made fibers; Other: Other: Other .

Full text

N213899 August 13, 2012 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3020 Mr. Sam Focarino Comet Customs Brokers, Inc. 420 West Merrick Rd. Valley Stream, NY 11580 RE: The tariff classification of a women’s garment from China Dear Mr. Focarino: In your letter dated April 12, 2012, you requested a tariff classification ruling filed on behalf of Charter Ventures. The remaining garment portion after laboratory analysis is being returned to you. Style CV0410 is a woman’s sweater which you have stated is constructed of 60% polyester 36% acrylic 4% lurex reverse jersey fabric. The outer surface of the garment measures 9 or fewer stitches per 2 centimeters counted in the horizontal direction. The sweater has a full front opening with no means of closure, 1 x 1 ribbed knit trim at the neckline which extends down the front panel edges, and long sleeves. Both the sleeve endings and straight garment bottom have 1 x 1 ribbed knit self start bottoms. The garment is decorated with sequins on the outer surface. 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 reported that the garment is constructed of a 9-ply yarn consisting of the following yarns that are twisted together: two 2-ply polyester yarns, one 3-ply acrylic yarn, one 2-ply non-metalized mylar-type yarn/polyester yarn. The 2-ply non-metalized mylar-type yarn is composed of 1-ply polyester yarn (63.3% by weight) twisted together with a 1-ply non-metalized mylar-type yarn (36.7% by weight). The garment has the following overall composition by weight: 60.7% polyester 37.5% acrylic 1.8% non-metalized mylar-type yarn. Accordingly, the garment is properly classified as a man-made fiber sweater under 6110.30.3020, HTSUS. The applicable subheading for the garment will be 6110.30.3020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters…and similar articles, knitted or crocheted: Of man-made fibers; Other: Other: Other . . . Sweaters: Women’s. 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, Thomas J. Russo Director National Commodity Specialist Division

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