CLA-2-61:OT:RR:NC:TAB:359
Ms. Carol Robertson
Carmichael International Service
533 Glendale Boulevard
Los Angeles, California 90026-5097
RE: The tariff classification of a women’s garment from China.
Dear Ms. Robertson:
In your letters dated March 29, 2010 and April 19, 2010, you requested a tariff classification ruling on behalf of DVW Fashion Inc. The submitted sample was destroyed during laboratory analysis.
Style SBBE0001 is a women’s cardigan sweater which you indicated was constructed of 84% acrylic 10% polyester 6% metallic knitted fabric. The outer surface of the fabric measures 9 or fewer stitches per 2 centimeters in the direction that the stitches were formed. The garment features draped front panels with a full front opening that has no means of closure and self-fabric capping at the rear neckline which extends down the edges of the front panels to the garment bottom. The front and rear panels, and elbow length sleeve endings have tubular self-start bottoms. Full fashion marks are found on the sleeves and the front and rear panels. The garment extends to the below the waist.
In order to classify this sample we sent it to the U.S. Customs and Border Protection Laboratory to verify its fiber content and to analyze its yarn structure. The laboratory has reported that the fabric is made of a weft knit fabric that is wholly composed of one 4-ply metallized yarn. This metallized yarn is composed of one 2-ply acrylic staple yarn (83.6% by weight) twisted with one 2-ply metallic yarn. The 2-ply metallic yarn is composed of a metallic mylar-type (6.1% by weight) filament yarn twisted with a polyester (10.3% by weight) multifilament yarn. The sample was found to have the following overall composition by weight: 83.6% acrylic 10.3% polyester 6.1% metallic.
The applicable subheading for the sweater will be 6110.90.9030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of other textile materials: Other: Sweater for women or girls: Subject to man-made fiber restraints. The duty rate 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 Francine Vivona-Brock at (646) 733-3049.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division