CBP Ruling N260482 — The tariff classification of a woman’s sweater from China

Tariff classification

Headings: 6110

Product description

As requested, your sample will be returned. Style 6308 is a woman’s sweater constructed from 100% acrylic knit fabric. The outer surface of the garment’s fabric measures nine or fewer stitches per two centimeters counted in the direction that the stitches were formed. The sweater features a 2x2 rib knit crew neck, long sleeves with 2x2 rib knit cuffs, and a 2x2 rib knit bottom. Additional features include a knitted image of a snowman globe on the front panel. The image features flashing lights, which are controlled by a battery pack attached to the inside of the front panel. The garment extends to below the waist. You requested classification as a festive article under 9505.90.6000, Harmonized Tariff Schedule of the United States. Note 1 (v) of Chapter 95, HTSUS, effective February 3, 2007, states that the chapter does not cover: Tableware, kitchenware, toilet articles, carpets and other textile covering, apparel . . . . . (classified according to their constituent material). Consequently, the garment is properly classified as a sweater of Chapter 61, HTSUS.

CBP rationale

The applicable subheading for style 6308 will be 6110.30.3020, HTSUS, which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted (con): Of man-made fibers (con): Other: Other: Other: Other: Sweaters: Women’s.

Full text

N260482 January 23, 2015 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.:6110.30.3020 Mr. Jeff Weinstein Qiong Wang DBA Infinity CHB 14 West Hawthorne Ave. Valley Stream, NY 11580 RE: The tariff classification of a woman’s sweater from China Dear Mr. Weinstein: In your letter dated December 16, 2014, you requested a tariff classification ruling, on behalf of your client, Lisa International. As requested, your sample will be returned. Style 6308 is a woman’s sweater constructed from 100% acrylic knit fabric. The outer surface of the garment’s fabric measures nine or fewer stitches per two centimeters counted in the direction that the stitches were formed. The sweater features a 2x2 rib knit crew neck, long sleeves with 2x2 rib knit cuffs, and a 2x2 rib knit bottom. Additional features include a knitted image of a snowman globe on the front panel. The image features flashing lights, which are controlled by a battery pack attached to the inside of the front panel. The garment extends to below the waist. You requested classification as a festive article under 9505.90.6000, Harmonized Tariff Schedule of the United States. Note 1 (v) of Chapter 95, HTSUS, effective February 3, 2007, states that the chapter does not cover: Tableware, kitchenware, toilet articles, carpets and other textile covering, apparel . . . . . (classified according to their constituent material). Consequently, the garment is properly classified as a sweater of Chapter 61, HTSUS. The applicable subheading for style 6308 will be 6110.30.3020, HTSUS, which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted (con): Of man-made fibers (con): Other: Other: Other: Other: Sweaters: Women’s. The rate of duty will be 32 percent 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 the 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 Renee M. Orsat via email at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division

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