CLA-2-61:OT:RR:NC:3:358
Ms. Laura Siegel Rabinowitz
Sandler, Travis & Rosenberg
551 Fifth Avenue
New York, NY 10176
RE: The tariff classification of a girl’s sweater from China.
Dear Ms. Siegel Rabinowitz:
In your letter dated August 25, 2009, on behalf of Brilliant Global, Ltd., you requested a tariff classification ruling. As requested, the sample will be returned to you.
The submitted sample Style 401074 is a girl’s knit sweater constructed from metallic and man-made fiber yarns. The sweater features long sleeves with rib-knit cuffs, a hood, V neckline, a partially open front with a two button closure, a kangaroo pocket and a rib-knit bottom. The outer surface of the garment measures less than 9 stitches per 2 centimeters in the direction that the stitches were formed.
The sweater is composed of a metalized yarn and an acrylic yarn. The metalized yarn constitutes 48.5% of the fabric weight. The acrylic yarn constitutes 51.5% of the fabric weight.
The applicable subheading for Style 401074 will be 6110.30.3025, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters or pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of man-made fibers: other: other: other, other: sweaters: girls’. 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