CLA-2-61:OT:RR:NC:N3:359
Mr. David Andrews
Jill Acquisition, LLC
4 Batterymarch Park, Suite 400
Quincy, MA 02169
RE: The tariff classification of a woman’s sweater from China.
Dear Mr. Andrews:
In your letters dated January 16, 2012 and March 15, 2012 you requested a classification ruling. As requested, your sample is being returned to you.
Style 1243047, is a woman’s “J.Jill” label sweater. You have indicated that the garment is constructed from 60% cotton, 26.2% nylon, and 13.8% metallic jersey knit fabric. The outer surface of the garment measures nine or fewer stitches per two centimeters in the direction the stitches were formed. The garment extends from the shoulders to below the waist. The garment features a rounded front neckline with rib knit trim, long sleeves with rib knit endings, and a straight rib knit garment bottom. In order to classify this sample we have sent it to the U.S. Customs and Border Protection laboratory. The laboratory has reported that the fabric is composed wholly of metalized yarn. The metalized yarn is composed of a 2 ply metalized yarn (43.8% by weight) and a 1 ply cotton staple yarn (56.2% by weight). The 2 ply metalized yarn is composed of a 1 ply polyester filament (65% by weight) and a 1 ply metalized mylar yarn (35% by weight). The overall composition of the sample is 56.2% cotton staple, 28.5% polyester filament, and 15.3% metalized mylar type knit fabric.
The applicable subheading for the garment will be 6110.90.9026, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted (con): Of other textile materials (con): Other (con): Sweaters for women or girls: subject to cotton restraints. 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 at 646-733-3049.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division