CLA-2-61:OT:RR:NC:3:359
Ms. Laura Siegel Rabinowitz
Sandler, Travis & Rosenberg, P.A.
Attorney’s At Law
551 Fifth Avenue
New York, NY 10176
RE: The tariff classification of a woman’s cape from China.
Dear Ms. Siegel Rabinowitz:
In your letter dated May 6, 2009, you requested a classification ruling on behalf of your client Brilliant Global, Ltd. As requested, your sample is being returned to you.
The submitted sample, style BGS-JCPCW001, is a woman’s sleeveless ruana-style cape that covers the shoulders and the elbows. Based on your laboratory report, the garment is constructed from 96.3% acrylic, 2.5% polyester and 1.2% metallic jersey knit fabric. The garment measures approximately 67 inches in length and 31 inches in width with a 34 inch long slit in the center. The garment features a full front opening with no means of closure and extends from the neck and shoulders to the upper thigh area in the front and to below the knees in the back.
The yarn used to knit the cape is created by twisting one ply of polyester with one ply of metallic, then twisting the metalized yarn with two plies of acrylic. The resulting single yarn is then knit into the fabric of the garment.
Because the garment is constructed from yarns that include metallic fibers, it is necessary to analyze the yarns used. The weight of all fibers present in a yarn that contains metallic are considered an “other fiber,” for purposes of classification at the six and eight digit levels. Based on the information you provided, the garment is constructed using a single yarn that includes metallic fibers. As such, the garment is considered to be of “other fibers.”
At the statistical level, in order to determine whether the garment is "subject to restraints," each type of fiber is considered separately. Because the man-made fibers (acrylic and polyester) exceed 50 percent by weight of all the fibers present, the garment is considered to be "subject to man-made fiber restraints."
The applicable subheading for style BGS-JCPCW001 will be 6102.90.9015, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles, knitted or crocheted, other than those of heading 6104: of other textile materials: other: subject to man-made fiber restraints. The duty rate will be 5.7% 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).
You have stated that style BGS-JCPCW001 which is the subject of this ruling contains a certain percentage by weight of metalized yarns as indiciated above . We have not verified this through laboratory testing, and will assume that your stated fiber content is correct. Upon importation, however, if the fiber content is found by laboratory testing or other means to be different from that stated in this ruling, then this ruling does not apply.
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 Francine Vivona-Brock at 646-733-3049.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division