N230320 N2 Ruling Active

The tariff classification of women’s garments from China

Issued September 6, 2012 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6110.90.9030

Headings: 6110

Product description

The submitted samples are being returned as per your request. Styles 12167097 and 12167097P are “Willow Bay” 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 a 2 ply 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 sweaters have a full front opening with no means of closure, a fold over shawl-like collar, draped front panels, and long sleeves. Self-start 1 x 1 ribbed knit bottoms are found at the sleeve endings and the garment bottoms. 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

N230320 September 6, 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 women’s garments from China Dear Ms. Cecil: In your letter dated August 3, 2012, you requested a tariff classification ruling filed on behalf of Hai Tian International Limited. The submitted samples are being returned as per your request. Styles 12167097 and 12167097P are “Willow Bay” 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 a 2 ply 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 sweaters have a full front opening with no means of closure, a fold over shawl-like collar, draped front panels, and long sleeves. Self-start 1 x 1 ribbed knit bottoms are found at the sleeve endings and the garment bottoms. 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). 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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