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 a woman’s sweater from China.
Dear Ms. Siegel Rabinowitz:
In your letter dated October 5, 2012 you requested a classification ruling on behalf of Brilliant Global, Ltd. As requested, your sample is being returned to you.
The submitted sample, style 78010, is a woman’s 64% cotton and 36% linen sweater constructed of a novelty knitted 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 full front opening with no means of closure, a shawl collar with 2x2 rib knit fabric, long sleeves with 2x2 rib knit endings, and a 2x2 rib knit garment bottom. The garment extends from the shoulders to below the waist. In order to classify this sample we have sent it to the U.S. Customs and Border Protection laboratory. The lab report was issued on January 25, 2013. The laboratory has reported that the fabric is composed of 64% cotton and 36% linen.
You recommended classification of the submitted garment under 6110.20.1033 HTSUS. Based on construction and styling features, style 78010 is more specifically provided for as a sweater under 6110.20.1020 HTSUS.
The applicable subheading for style 78010 will be 6110.20.1020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted (con): Of cotton: Containing 36 percent or more by weight of flax fibers: Sweaters: Women’s or girls’. The duty rate will be 5% 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 359 at 646-733-3049.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division