CLA-2-61:OT:RR:NC:N3:359
Ms. Svetlana Shubinsky
The Jones Group USA, Inc.
200 W. Rittenhouse Circle
Door #6
Bristol, PA 19007
RE: The tariff classification of a woman’s cardigan from China
Dear Ms. Shubinsky:
In your letter dated September 9, 2013 you requested a tariff classification ruling. The response was delayed due to laboratory analysis. The remaining garment portion will be returned.
Style 301MS16288, is a woman’s cut and sewn cardigan which you state is constructed from 38% viscose, 35% cotton, 13% polyester, 8% wool and 6% metallic double knit fabric. The outer surface of the garment’s fabric measures more than nine stitches per two centimeters in the direction that the stitches were formed. The garment features a full front opening with no means of closure, long sleeves with self-fabric endings, and a self-fabric garment bottom. The garment extends from the shoulders to below the waist.
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, Harmonized Tariff Schedule of the United States, (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 outer surface front panels of style 301MS16288 are constructed from one 2-ply rayon/cotton/wool staple yarn and has the following composition by weight: 77.6% cotton, 11.5% rayon and 10.9% wool.
Based on laboratory analysis, the cardigan is considered to be of chief weight “cotton fibers” properly classified under 6110.20.2079, HTSUS.
The applicable subheading for style 301MS16288 will be 6110.20.2079, HTSUS, which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of cotton: Other: Other: Other: Women’s or girls’: Other. The rate of duty will be 16.5 percent 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 Renee Orsat via email at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division