CLA-2-61:OT:RR:NC:N3:359
Ms. Donna Arloro
Phillips-Van Heusen Corporation
200 Madison Avenue
New York, NY 10016
RE: The tariff classification of a woman’s garment from China
Dear Ms. Arloro:
In your letter dated July 20, 2012 you requested a tariff classification ruling. As requested, your sample is being returned to you.
Style BGS-L313931 is a woman’s sweater which you have indicated to be constructed of 88% acrylic, 8% polyester, and 4% metallic reverse jersey knit fabric. The outer surface of the fabric measures nine or fewer stitches per two centimeters counted in the horizontal direction. The garment features a v-shaped front neckline, ¾ length sleeves with ribbed knit cuffs, and a straight ribbed knit garment bottom. The garment extends to 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 lab report was issued on November 26, 2012. The laboratory has determined the garment is composed of two yarns. The Laboratory has reported that the garment is constructed of one 2-ply acrylic staple yarn (43.5% by weight) and one 4-ply metalized yarn (56.5% by weight). The 4-ply metalized yarn is composed of a 2-ply acrylic staple yarn (75.1% by weight) twisted with a 2-ply metalized yarn (24.9% by weight). The 2-ply metalized yarn is composed of a 1-ply polyester filament yarn (80.2% by weight) twisted with a 1-ply metalized yarn (19.8% by weight). The garment has the following overall composition by weight: 85.9% acrylic, 11.3% polyester, and 2.8% metalized knit fabric.
The applicable subheading for the garment 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: Sweaters for women or girls: Subject to man-made fiber restraints. 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