CLA-2-61:OT:RR:NC:N3:358
Ms. Laura Siegel Rabinowitz
Sandler. Travis & Rosenberg, P.A.
551 Fifth Avenue, Suite 1100
New York, NY 10176
RE: The tariff classification of a girl’s sweater from China.
Dear Ms. Siegel Rabinowitz:
In your letter dated August 19, 2011, on behalf of your client, Brilliant Global Ltd., you requested a tariff classification ruling. As requested, the sample will be returned to you.
The submitted sample, style 401506 is a girl’s pullover sweater constructed from 94.6% acrylic, 3.5% polyester and 1.9% metallic knit fabric. The metallic yarns are not knitted throughout the garment. The outer surface of the sweater measures seven stitches per two centimeters in the direction the fabric is formed. The tunic length garment features a hood, a vee neckline, rib-knit cuffs and a rib-knit bottom.
The applicable subheading for Style 401506 will be 6110.30.3025, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of man-made fibers: other: other: other, other: sweaters: girl’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 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 Bruce Kirschner at (646) 733-3048.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division