N225010 N2 Ruling Active

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

Issued December 7, 2012 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6110.90.9026

Headings: 6110

Product description

As requested, your sample is being returned to you. Style 1389653, is a woman’s “Madison” label sweater. You have indicated that the garment is constructed from 55% cotton, 23% acrylic, 20% polyester, and 2% metallic 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 garment features a full front opening with no means of closure, long sleeves with rib knit endings, and a rib knit garment bottom. In order to classify this sample we have sent it to the U.S. Customs and Border Protection Laboratory. The laboratory issued its report on 11/30/2012. The laboratory has reported that the fabric is composed wholly of a 6-ply metalized yarn. The metalized yarn is composed of a 2-ply cotton/acrylic yarn (80.1% by weight) twisted together with a 4-ply metalized yarn (19.9% by weight). The 2-ply cotton/acrylic yarn is composed of cotton (68.8% by weight) and acrylic (31.2% by weight). The 4-ply metalized yarn is composed of a 3-ply polyester yarn twisted together with a 1-ply metalized mylar type yarn. The 4-ply metalized yarn is composed of polyester (93.5% by weight) and metalized mylar type (6.5% by weight). The overall composition of the sample is 55.1% cotton, 25% acrylic, 18.6% polyester, and 1.3% metalized mylar type knit fabric.

CBP rationale

The applicable subheading for the garment will be 6110.90.9026, 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 cotton restraints.

Full text

N225010 December 7, 2012 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.90.9026 Ms. Denise Wilson Belk, Inc. 2801 West Tyvola Road Charlotte, NC 28217 RE: The tariff classification of a woman’s sweater from China. Dear Ms. Wilson: In your letter dated July 5, 2012 you requested a classification ruling. As requested, your sample is being returned to you. Style 1389653, is a woman’s “Madison” label sweater. You have indicated that the garment is constructed from 55% cotton, 23% acrylic, 20% polyester, and 2% metallic 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 garment features a full front opening with no means of closure, long sleeves with rib knit endings, and a rib knit garment bottom. In order to classify this sample we have sent it to the U.S. Customs and Border Protection Laboratory. The laboratory issued its report on 11/30/2012. The laboratory has reported that the fabric is composed wholly of a 6-ply metalized yarn. The metalized yarn is composed of a 2-ply cotton/acrylic yarn (80.1% by weight) twisted together with a 4-ply metalized yarn (19.9% by weight). The 2-ply cotton/acrylic yarn is composed of cotton (68.8% by weight) and acrylic (31.2% by weight). The 4-ply metalized yarn is composed of a 3-ply polyester yarn twisted together with a 1-ply metalized mylar type yarn. The 4-ply metalized yarn is composed of polyester (93.5% by weight) and metalized mylar type (6.5% by weight). The overall composition of the sample is 55.1% cotton, 25% acrylic, 18.6% polyester, and 1.3% metalized mylar type knit fabric. The applicable subheading for the garment will be 6110.90.9026, 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 cotton 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 359 at 646-733-3049. Sincerely, Thomas J. Russo Director National Commodity Specialist Division

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