N217580 N2 Ruling Active

The tariff classification of a woman’s garment from China

Issued May 22, 2012 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6110.90.9082

Headings: 6110

Product description

The submitted garment is being returned as per your request. Style LB928 is a “lilac bloom®” label woman’s cardigan with a fiber content that is stated to be 75% rayon 24.925% polyester 0.075% metallic. Examination of the sample garment fabric finds it is constructed of metalized yarn consisting of a rayon yarn that has been twisted with a 2-ply yarn composed of a polyester yarn that has been twisted with a metallic yarn. The outer surface of the garment fabric measures more than nine stitches per two centimeters in the direction in which the stitches were formed. The garment features a v-shaped neckline with a ribbed knit neckband, a full front opening with 6 button closures, two inset pockets on the lower front panels, and long sleeves. The garment bottom and the sleeve ending have a ribbed knit finish. The garment extends from the shoulders to below the waist. You have stated that style LB928 which is the subject of this ruling contains a certain percentage by weight of metalized yarns as indicated above. We have not verified this through laboratory testing, and will assume that your stated fiber content is correct. Upon importation, however, if the fiber content is found by laboratory testing or other means to be different from that stated in this ruling, then this ruling does not apply.

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

N217580 May 22, 2012 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.90.9082 Ms. Fay Cheng JEC Customs House Brokerage 2001 Santa Anita Avenue, Suite 203A South El Monte, CA 91733 RE: The tariff classification of a woman’s garment from China Dear Ms. Cheng: In your letters dated February 17 and May 10, 2012, you requested a tariff classification ruling on behalf of Mountain Gear Corporation. The submitted garment is being returned as per your request. Style LB928 is a “lilac bloom®” label woman’s cardigan with a fiber content that is stated to be 75% rayon 24.925% polyester 0.075% metallic. Examination of the sample garment fabric finds it is constructed of metalized yarn consisting of a rayon yarn that has been twisted with a 2-ply yarn composed of a polyester yarn that has been twisted with a metallic yarn. The outer surface of the garment fabric measures more than nine stitches per two centimeters in the direction in which the stitches were formed. The garment features a v-shaped neckline with a ribbed knit neckband, a full front opening with 6 button closures, two inset pockets on the lower front panels, and long sleeves. The garment bottom and the sleeve ending have a ribbed knit finish. The garment extends from the shoulders to below the waist. You have stated that style LB928 which is the subject of this ruling contains a certain percentage by weight of metalized yarns as indicated above. We have not verified this through laboratory testing, and will assume that your stated fiber content is correct. Upon importation, however, if the fiber content is found by laboratory testing or other means to be different from that stated in this ruling, then this ruling does not apply. 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 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 359 Francine Vivona-Brock at (646) 733-3049. Sincerely, Thomas J. Russo Director National Commodity Specialist Division

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