CLA-2-61:OT:RR:NC:WA:356
Ms. Anh Halliburton
Design Resources, Inc.
7007 College Boulevard, Suite 700
Overland Park, KS 66211
RE: The tariff classification of a men’s sweater from China.
Dear Ms. Halliburton:
In your letter dated March 23, 2010, you requested a tariff classification ruling. As requested, your
sample will be returned.
Style MNSS10-1022 is a men’s sweater constructed of 50% cotton, 50% linen, doubleknit fabric that measures 9 stitches per 2 centimeters counted in the horizontal direction. The sweater has a rib knit stand-up collar; a partial front opening with a zippered closure; long sleeves with rib knit cuffs; a sweat patch at the rear neckline; and a rib knit bottom.
As Style MNSS10-1022 is said to be constructed from a blend of 50% cotton, 50% linen fibers, no textile material predominates by weight. Following note 2 (A) of section XI, the garment will be classified in the heading that occurs last in numerical order among those which equally merit consideration. Consequently, the applicable subheading for Style MNSS10-1022 will be 6110.90.9010, 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 men or boys: subject to cotton restraints. The rate of duty will be 6% ad valorem.
At the time of entry, Customs may verify the actual fiber content of Style MNSS10-1022. If the fiber content differs from that indicated in your letter, the tariff classification may change from the information indicated above.
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 this ruling letter 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 this ruling, contact National Import Specialist Mary Ryan at 646-733-3271.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division