N229724 N2 Ruling Active

The tariff classification of a woman’s garments from China

Issued August 21, 2012 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6110.90.9030

Headings: 6110

Product description

The submitted garments are being returned as per your request. Styles K8022DB and K8022DBW are “dressbarn” label woman’s sweaters. Both garments are stated to be constructed of a 93% acrylic 5% polyester 2% metallic jersey fabric. Upon examination the garments appear to be made of metalized yarn consisting of an acrylic yarn that is twisted with a 2 ply metalized yarn composed of 1 ply of metallic yarn pre-twisted with 1 ply of polyester. The outer surface of the sweaters measure fewer than nine stitches per two centimeters in the direction that the stitches were formed. The garments feature an oversized cowl collar, long sleeves with 2 x 2 ribbed knit bottoms, and straight 1 x 1 ribbed knit self-start garment bottoms. The submitted style K8022DB has long sleeves and submitted style K8022DBW has three quarter length sleeves. The garments extend from the shoulders to below the waist.

CBP rationale

The applicable subheading for the garments 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: Of other textile materials: Other: Sweaters for women or girls: Subject to man-made fiber restraints.

Full text

N229724 August 21, 2012 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.90.9030 Ms. Maurine Cecil Western Overseas Corporation 10731B Walker Street Cypress, CA 90630 RE: The tariff classification of a woman’s garments from China Dear Ms. Cecil: In your letter dated July 27, 2012, you requested a tariff classification ruling on behalf of Hai Tian International Limited. The submitted garments are being returned as per your request. Styles K8022DB and K8022DBW are “dressbarn” label woman’s sweaters. Both garments are stated to be constructed of a 93% acrylic 5% polyester 2% metallic jersey fabric. Upon examination the garments appear to be made of metalized yarn consisting of an acrylic yarn that is twisted with a 2 ply metalized yarn composed of 1 ply of metallic yarn pre-twisted with 1 ply of polyester. The outer surface of the sweaters measure fewer than nine stitches per two centimeters in the direction that the stitches were formed. The garments feature an oversized cowl collar, long sleeves with 2 x 2 ribbed knit bottoms, and straight 1 x 1 ribbed knit self-start garment bottoms. The submitted style K8022DB has long sleeves and submitted style K8022DBW has three quarter length sleeves. The garments extend from the shoulders to below the waist. The applicable subheading for the garments 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: Of other textile materials: Other: 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). You have stated that the garments which are the subject of this ruling contain 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. 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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