CLA-2-61:OT:RR:NC:N3:361
Ms. Ruth Hayd
Kohl’s Department Stores
N56 W 17000 Ridgewood Drive
Menomonee Falls, Wisconsin 53051
RE: The tariff classification of a woman’s top from China
Dear Ms. Hayd:
In your letter dated May 17, 2011 you requested a classification ruling.
The submitted sample, style JL11204, is a woman’s top constructed from 67 percent rayon, 14 percent polyester, 13 percent nylon and 6 percent metallic knit fabric. The pullover top features a wide and deep V-shaped neckline in front; long sleeves with self start cuffs; and a self start bottom. The garment extends to below the waist. The garment is composed of a 3 ply yarn. The first ply is 100 percent rayon. The second ply is composed of 100 percent nylon. The third ply is composed of 71 percent polyester and 29 percent metallic. The first and third plies are pre-twisted at the factory and then plaited with the second ply. This style will be imported in sizes XS-XL.
Because the garment is constructed from one 3 ply yarn that includes metallic fibers, the weight of all fibers present in that yarn is considered an "other fiber," for purposes of classification at the six and eight digit levels. Based on the information you provided the garment is considered to be made in chief weight of “other” fibers.
You have suggested classification under 6110.90.9081. Based on the exposure at the front, the garment does not warrant classification within heading 6110, HTSUS. However, since the garment mostly covers the bust it is considered a top of heading 6114, HTSUS.
We are returning your sample as you requested.
The applicable subheading will be 6114.90.9010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Tops…. knitted or crocheted: Of other textile materials. The duty rate will be 5.6% 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 Peggy Fitzgerald at 646-733-3052.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division