CLA-2-61:OT:RR:NC:N3:356
Ms. Donna Arloro
Phillips-Van Heusen Corporation
200 Madison Avenue
New York, NY 10016
RE: The tariff classification of a men’s knit sweater from China.
Dear Ms. Arloro:
In your letter dated July 20, 2012, you requested a tariff classification ruling. The response was delayed due to laboratory analysis. As requested, your sample will be returned.
Style BGS-L310503 is a men’s sweater constructed from a knit fabric that measures 5 stitches per two centimeters counted in the horizontal direction. You state that the fiber content is 94% acrylic, 4% polyester, 2% metallic. The garment has a rib knit V-neckline, long sleeves with rib knit cuffs, and a rib knit bottom.
Due to the composition, it is necessary to analyze each yarn in the garment to determine whether any yarn qualifies as a metalized yarn under heading 5605, HTSUS, and then to determine the chief weight of the fabric. The weight of all fibers present in a yarn that qualifies under heading 5605, HTSUS, is governed by Section XI, Note 2 (B) (a) at the six and eight digit level.
Laboratory analysis has determined that the sample is composed of multicolored 2-ply acrylic staple yarn (89.9% by weight) and a 2-ply metalized strip / polyester yarn (10.1% by weight).
The 2-ply metalized strip / polyester yarn is composed of 72.4% polyester filament and 27.6% metalized strip by weight. The metalized strip is less than 0.5mm in width.
The garment has the following overall composition by weight: 89.9% acrylic, 7.3% polyester, 2.8% metalized strip.
The applicable subheading for Style BGS-L310503 will be will be 6110.30.3010, 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: men’s: The rate of duty is 32% 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 the 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 Mary Ryan at (646) 733-3271.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division