CLA-2-61 OT:RR:NC:N3:358
Mr. Jerry Armani
Mamiye Brothers
1385 Broadway
Suite 1800
New York, NY 10018
RE: The tariff classification of a girl’s sweater from China.
Dear Mr. Armani:
In your letter dated January 10, 2014, you requested a tariff classification ruling. As requested, the sample will be returned to you.
The submitted sample, style GGE2014, is a girl’s knit sweater constructed from metallic and man-made fiber yarns. The sweater features long sleeves with rib-knit cuffs, a round neckline, side vents and a rib-knit bottom. The fabric of the garment measures less than 9 stitches per 2 centimeters in the direction that the fabric is formed. The sweater will be imported in girl’s sizes Small (7-8), Medium (10-12) and Large (14).
As you stated in your ruling request, the sweater is composed of an acrylic yarn and a metalized polyester yarn. The acrylic yarn constitutes 62% of the fabric weight. The metalized yarn constitutes 38% of the fabric weight.
The applicable subheading for style GGE2014 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: of man-made fibers: 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 Kimberly Praino at (646) 733-5053.
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division