CLA-2-61:OT:RR:NC:N3:359
Ms. Laura Siegel Rabinowitz
Sandler, Travis, & Rosenberg, P.A.
Attorneys At Law
551 Fifth Avenue, Suite 1100
New York, NY 10176
RE: The tariff classification of two women’s sweaters from China.
Dear Ms. Siegel Rabinowitz:
In your letter dated June 24, 2011 you requested a classification ruling on behalf of Brilliant Global, Ltd. A laboratory analysis of the garment fabrics was submitted with your request. As requested, your samples are being returned to you.
Styles BGS-K90008-V1 and BGS-K90008-V2 are women’s “brilliant” label sweaters. Per the submitted laboratory analysis, the front panels of both sweaters are made of a 100% acrylic fabric. The front panel of style BGS-K90008-V1 is a jersey fabric and style BGS-K90008-V2 is a cable knit. The back panel and long sleeves of style BGS-K90008-V1 are constructed of 95.8% acrylic, 3.1% polyester, and 1.1% metallic knit fabric. The back panel and long sleeves of style BGS-K90008-V2 are constructed of 95.6% acrylic, 3.2% polyester, and 1.2% metallic knit fabric. The outer surface of both knitted fabrics measure nine or fewer stitches per two centimeters counted in the horizontal direction. The sweaters feature a v-shaped front neckline, long sleeves with 2x2 ribbed knit endings, and a 2x2 ribbed knit self-start garment bottom. The garments extend from the shoulders to below the waist.
As noted above, the garments are made up of different fabrics. Such garments are considered composite goods, with the classification determined by that fabric that provides the essential character. As advised by telephone, the fabric of the front panel provides the essential character in accordance with the General Rules of interpretation GRI 3(b). Therefore, the garments are considered to be sweaters of knit man-made fibers properly classified under 6110.30.3020, HTSUS.
The applicable subheading for the sweaters will be 6110.30.3020, Harmonized Tariff Schedule of the United States (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 duty rate will be 32% 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 Francine Vivona-Brock at 646-733-3049.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division