CLA-2-61:OT:RR:NC:N3:359
Ms. Denise Wilson
Belk, Inc.
2801 West Tyvola Road
Charlotte, NC 28217
RE: The tariff classification of a woman’s pullover and cardigan from China.
Dear Ms. Wilson:
In your letter dated November 13, 2012 you requested a classification ruling. As requested, your samples are being returned to you.
The submitted sample, style CB32225A2, is a woman’s “Croft & Barrow” label sleeveless pullover constructed of a 1x1 ribbed knit fabric. You have indicated that the garment is constructed from 85% acrylic, 11% polyester, and 4% metallic 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 garment extends from the shoulders to below the waist. The garment features a stand-up rib knit collar 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 report was issued on 1/17/2013. The laboratory has determined that the garment is composed of a 6-ply metalized yarn. The 6-ply metalized yarn consists of two 2-ply acrylic staple yarns (86.5% by weight) and one 2-ply metalized yarn (13.5% by weight). The 2-ply metalized yarn consists of a 1-ply polyester filament yarn (73.3% by weight) twisted with a 1-ply metalized yarn (26.7% by weight). The overall composition of the sample is 86.5% acrylic, 9.9% polyester, and 3.6% metallic knit fabric.
The submitted sample, style 401312LCA, is a woman’s cardigan. You have indicated that the garment is constructed from 72% rayon, 19% polyester, and 9% metallic 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 garment extends from the shoulders to below the waist. The garment features a full front opening, ¾ length 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 report was issued on 2/4/2013. The laboratory has determined that the garment is composed wholly of metalized yarns. The metalized yarn is composed of a 2-ply staple rayon yarn (76.1% by weight) twisted together with a 2-ply metalized yarn (23.9% by weight). The 2-ply metalized yarn consists of a 1-ply multifilament polyester yarn (65.9% by weight) twisted with a 1-ply mylar-type metalized yarn (34.1% by weight). The overall composition of the sample is 76.1% rayon, 15.7% multifilament polyester, and 8.2% metallic knit fabric.
Due to the composition, it is necessary to analyze each yarn in the garments 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. At the statistical level, in order to determine whether the garments are “subject to restraints,” each type of fiber is considered separately. Section XI, Statistical Note 2, HTSUS, is noted.
The applicable subheading for styles CB32225A2 and 401312LCA 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 (con): Of other textile materials (con): Other (con): 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 at 646-733-3049.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division