N232991 N2 Ruling Active

The tariff classification of a woman’s garment from China

Issued January 4, 2013 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6110.90.9030

Headings: 6110

Product description

The remaining garment portion after laboratory analysis is being returned to you. Style 8798S13 is a woman’s “aeropostale” label sweater which you have stated is constructed of 96.3% acrylic, 2.4% polyester, and 1.3% metallic jersey knit fabric. The outer surface of the garment measures nine or fewer stitches per two centimeters counted in the horizontal direction. The garment features a ribbed knit rounded front neckband, short sleeves, and a straight garment bottom. Both the sleeve endings and straight garment bottom have 2 x 2 ribbed knit self start bottoms. The garment extends to below the waist. In order to classify this sample we sent it to the U.S. Customs and Border Protection Laboratory to verify its fiber content and to analyze its yarn structure. The lab report was issued on December 10, 2012. The Laboratory has reported that the garment is constructed of one chainette stitched turquoise colored acrylic tube yarn containing a 2-ply silver metalized polyester filament yarn within the center of the tube yarn. The garment has the following overall composition by weight: 96.3% acrylic, 2.4% polyester, and 1.3% metallic knit fabric.

CBP rationale

The applicable subheading for the garment 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

N232991 January 4, 2013 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.90.9030 Ms. Laura Siegel Rabinowitz Sandler, Travis & Rosenberg, P.A. 551 Fifth Avenue, Suite 1100 New York, NY 10176 RE: The tariff classification of a woman’s garment from China Dear Ms. Rabinowitz: In your letter dated September 4, 2012, you requested a tariff classification ruling filed on behalf of Brilliant Global, Ltd. The remaining garment portion after laboratory analysis is being returned to you. Style 8798S13 is a woman’s “aeropostale” label sweater which you have stated is constructed of 96.3% acrylic, 2.4% polyester, and 1.3% metallic jersey knit fabric. The outer surface of the garment measures nine or fewer stitches per two centimeters counted in the horizontal direction. The garment features a ribbed knit rounded front neckband, short sleeves, and a straight garment bottom. Both the sleeve endings and straight garment bottom have 2 x 2 ribbed knit self start bottoms. The garment extends to below the waist. In order to classify this sample we sent it to the U.S. Customs and Border Protection Laboratory to verify its fiber content and to analyze its yarn structure. The lab report was issued on December 10, 2012. The Laboratory has reported that the garment is constructed of one chainette stitched turquoise colored acrylic tube yarn containing a 2-ply silver metalized polyester filament yarn within the center of the tube yarn. The garment has the following overall composition by weight: 96.3% acrylic, 2.4% polyester, and 1.3% metallic knit fabric. The applicable subheading for the garment 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 at (646) 733-3049. Sincerely, Thomas J. Russo Director National Commodity Specialist Division

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