CLA-2-61:OT:RR:NC:N3:359
Mr. Sam Focarino
Comet Customs Brokers Inc.
420 West Merrick Road
Valley Stream, NY 11580
RE: The tariff classification of woman’s garments from China
Dear Mr. Focarino:
This letter replaces the ruling letter we sent to you under file number N171762 issued to you on February 3, 2012 in which one of three garments was misclassified. The purpose of this replacement letter is to correct the classification of Style NN41271. A corrected letter follows.
Style NN41271 is an “Apt. 9” label woman’s sweater which was stated to be constructed of 60% polyester 36% acrylic 4% lurex reverse jersey fabric. The outer surface of the fabric of the garment measures 9 or fewer stitches per 2 centimeters in the direction that the stitches were formed. The sequins decorated sweater features a full front opening with no means of closure, 1 x 1 ribbed knit trim at the neckline and down the edges of the front panel, long sleeves with 1 x 1 ribbed knit sleeve endings, and a straight 1 x 1 ribbed knit finish at the garment bottom. The garment extends to below the waist. Analysis by the U.S. Customs and Border Protection Laboratory has determined the garment fabric is composed of one 8-ply man-made yarn which consists of a 4-ply polyester filament yarn twisted to another 4-ply yarn. The 4-ply polyester filament yarn is constructed of two 2-ply filament yarns that are chain-stitched together while incorporating sequins. The second 4-ply yarn is constructed of one 2-ply acrylic staple yarn twisted to one 2-ply polyester filament/man-made strip. The composition by weight of the garment (excluding the sequins) is 59.1% polyester 39.1% acrylic 1.8% man-made strip.
Style NN41266 is an “Apt. 9” label woman’s sweater which was stated to be constructed of 65% acrylic 30% polyester 5% metallic knitted fabric. The outer surface of the fabric of the garment measures 9 or fewer stitches per 2 centimeters in the direction that the stitches were formed. The garment features a cowl neck collar constructed of 2 x 2 ribbed knit fabric, long sleeves with 2 x 2 ribbed knit sleeve endings, and a straight 2 x 2 ribbed knit finish at the garment bottom. The garment extends to below the waist. Analysis by the U.S. Customs and Border Protection Laboratory has determined the garment fabric is composed of one 5-ply metalized yarn which consists of one 3-ply acrylic staple yarn twisted to one 2-ply metalized filament yarn. The 2-ply metalized filament yarn is constructed of one 1-ply polyester filament yarn twisted to one 1-ply metalized strip. The overall composition by weight of the garment is 90.5% acrylic 7% polyester 2.5% metalized strip.
Style MN31201L is an “Apt. 9” label woman’s pullover which was stated to be constructed of 75% rayon 21% polyester 4% metallic jersey fabric. The outer surface of the fabric measures more than 9 stitches per 2 centimeters in the direction that the stitches were formed. The garment features a cowl neck collar constructed of 3 x 3 ribbed knit fabric, short sleeves with 2 x 2 ribbed knit self-start bottoms, and a straight tubular garment bottom. The garment extends to below the waist. Analysis by the U.S. Customs and Border Protection Laboratory has determined the garment fabric is composed of a 4-ply metallic yarn (86.8% by weight) and a 1-ply multifilament nylon yarn (13.2% by weight). The 4-ply metallic yarn is constructed of a 2-ply staple rayon yarn (78% by weight) and a 2-ply metallic yarn (22% by weight). The 2-ply metallic yarn is composed of a 1-ply multifilament polyester yarn (73.1% by weight) and a 1-ply mylar type metalized yarn (26.9% by weight). The overall composition by weight of the garment is 67.7% rayon 14% polyester 13.2% nylon 5.1% metallic.
The applicable subheading for Style NN41271 will be 6110.30.3020, 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: Other: Other: Other . . . Other: Sweaters: Women’s. The duty rate will be 32% ad valorem.
The applicable subheading for Style NN41266 will be 6110.90.9030, HTSUS, which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of other textile materials: Other: Sweaters for women or girls: Subject to man-made fiber restraints. The duty rate will be 6% ad valorem.
The applicable subheading for Style MN31201L will be 6110.90.9082, HTSUS, which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of other textile materials: Other: Other: Subject to man-made fiber restraints: Women’s or girls’: Other. The duty rate will be 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 359 Francine Vivona-Brock at (646) 733-3049.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division