CLA-2-61:OT:RR:NC:N3:359
Mr. Pedro Chiu
Oceanland Service Inc.
15241 Don Julian Road
City of Industry, CA 91745
RE: The tariff classification of a woman’s garment from China.
Dear Mr. Chiu:
In your letter dated July 6, 2012 you requested a classification ruling on behalf of your client ACCO Ltd. As requested, your sample is being returned to you.
The submitted sample, style H123807, is a woman’s knit pullover garment that simulates a cardigan worn over a pullover. You have indicated that the garment is constructed from 87% acrylic, 8% polyester, and 5% metallic jersey knit fabric. The outer surface of the fabric measures more than nine stitches per two centimeters in the direction that the stitches were formed. The inner garment is attached at the shoulders, armholes, and side seams and features a scooped front neckline and a straight garment bottom. The outer garment features a full front opening with no means of closure, long sleeves, and a draped v-shaped neckline. The garment extends from the shoulders to below the waist.
In order to classify this sample we have sent it to the U.S. Customs and Border Protection laboratory. The laboratory has determined that the garment is composed of a 4-ply metalized yarn. The 4-ply metalized yarn is constructed of a 2- ply acrylic yarn (82.6% by weight) twisted with a 2-ply metalized yarn (17.4% by weight). The 2-ply metalized yarn is constructed of a 1-ply metalized yarn (32.1% by weight) twisted with a 1-ply polyester filament yarn (67.9% by weight). The overall composition of the sample is 82.6% acrylic, 11.8% polyester, and 5.6% metallic knit fabric.
Because the garment is constructed from yarns that include metallic fibers, it is necessary to analyze the yarns used. The weight of all fibers present in a yarn that contains metallic is considered an "other fiber," for purposes of classification at the six and eight digit levels. Based on the laboratory analysis, 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 equal or exceed 50 percent by weight of all the component fibers present, the garment is considered to be “subject to man-made restraints”. Therefore, the garment is properly classified under 6110.90.9082, HTSUS.
The applicable subheading for the garment will be 6110.90.9082, 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: Subject to man-made fiber restraints: Women’s or girls’: Other. The rate of duty 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