CLA-2-61:OT:RR:NC:N3:359
Ms. Anna Marcogliese
Arrival Customs Brokers Ltd.
2445 Duncan Street
Mont-Royal, Quebec Canada
H4P 2A2
RE: The tariff classification of a woman’s sweater from France.
Dear Ms. Marcogliese:
In your letter dated June 13, 2013 you requested a classification ruling on behalf of Evcana Clothing Inc. As requested, your sample is being returned to you.
The submitted sample, style ELLA, is a woman’s “Baratian” label sweater that is constructed from 70% acrylic and 30% polyamide knit fabric. The outer surface of the garment measures nine or fewer stitches per two centimeters in the direction the stitches were formed. The garment features a contoured scoop front neckline, a high rear neckline, short sleeves with self-start bottoms, and a self-start straight garment bottom. The garment extends from the shoulders to below the waist.
In your ruling request, you recommended classification of the submitted garment under 6114.30.1020. The garment has the construction and styling features of a sweater of Heading 6110, HTSUS.
The applicable subheading for the sweater 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 John Lombardi at 646-733-3049.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division