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 00245296 is a girl’s knit sweater constructed from metallic and man-made fibers. The pullover sweater features long sleeves with rib-knit cuffs, a crew neckline 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 6-ply metallic yarn consisting of a 2-ply mylar type polyester filament yarn twisted with a 4-ply acrylic staple yarn.
Because the garment is constructed from yarns that include metallic fibers, it is necessary to analyze the yarns used. A yarn that contains metallic fiber in any amount is considered to be of “other fibers,” 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 exceed 50 percent by weight of all fibers present, the garment is considered to be “subject to man-made fiber restraints.”
The applicable subheading for Style 00245296 will be 6110.90.9030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters or pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of other textile fabrics: sweaters for women or girls’: subject to man-made fiber restraints. The rate of duty will be 6 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