N223535 N2 Ruling Active

The tariff classification of a woman’s pullover from China.

Issued December 17, 2012 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6110.90.9082

Headings: 6110

Product description

As requested, your sample is being returned to you. The submitted sample, style MBY02, is a woman’s novelty knitted pullover. You have indicated that the garment is constructed from 74% viscose, 16% polyester, and 10% metallic knit fabric. The outer surface of the garment measures nine or more stitches per two centimeters in the direction the stitches were formed. The garment features a v-shaped front neckline with ribbed knit capping, short sleeves with ribbed knit capping, and a straight ribbed knit garment bottom. The garment extends from the shoulders to below the waist. In order to classify this sample we have sent it to the U.S. Customs and Border Protection laboratory. The laboratory report was issued on December 7, 2012. The laboratory has determined that the garment is composed of metallic yarn. The overall composition of the sample is 75.3% rayon, 17.6% polyester, and 7.1% metallic knit fabric.

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 (con): Of other textile materials (con): Other (con): Other: subject to man-made fiber restraints: Women’s or girls’: Other.

Full text

N223535 December 17, 2012 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.90.9082 Ms. Karen Yost C-Air Customs Brokers 9841 Airport Blvd., Suite 1400 Los Angeles, CA 90045 RE: The tariff classification of a woman’s pullover from China. Dear Ms. Yost: In your letter dated June 25, 2012 you requested a classification ruling on behalf of JJ Basics LLC. As requested, your sample is being returned to you. The submitted sample, style MBY02, is a woman’s novelty knitted pullover. You have indicated that the garment is constructed from 74% viscose, 16% polyester, and 10% metallic knit fabric. The outer surface of the garment measures nine or more stitches per two centimeters in the direction the stitches were formed. The garment features a v-shaped front neckline with ribbed knit capping, short sleeves with ribbed knit capping, and a straight ribbed knit garment bottom. The garment extends from the shoulders to below the waist. In order to classify this sample we have sent it to the U.S. Customs and Border Protection laboratory. The laboratory report was issued on December 7, 2012. The laboratory has determined that the garment is composed of metallic yarn. The overall composition of the sample is 75.3% rayon, 17.6% polyester, and 7.1% metallic knit fabric. 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 (con): Of other textile materials (con): Other (con): 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 at 646-733-3049. Sincerely, Thomas J. Russo Director National Commodity Specialist Division

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