CLA-2-61:OT:RR:NC:TA:356
Mr. Steven Wang
WHL Customs Broker Services, Inc.
1520 W Artesia Square, #C
Gardena, CA 90248
RE: The tariff classification of men’s knit garments from China.
Dear Mr. Wang:
In your letter dated March 11, 2014, on behalf of your client, PIC Manufacturing, Inc., you requested a tariff classification ruling. Our response has been delayed due to an analysis performed by our Customs and Border Protection (CBP) Laboratory. The submitted samples will be returned.
Sample A is a men’s pullover constructed from knit fleece fabric. The garment features a self-fabric hood with a drawstring; long sleeves with self-fabric cuffs, front pouch pocket and a self-fabric bottom band.
Sample B is a men’s cardigan constructed from knit fleece fabric. The garment features a self-fabric hood with a drawstring; long sleeves with self-fabric cuffs, two pockets below the waist, and a self-fabric bottom that does not provide a tightening.
You state that the fiber content, for each garment, is 99% polyester and 1% metalized knit fabric. The garment has no metallic character or appearance.
In your ruling request, you recommended classification of the submitted garments in subheading 6110.90.9080, Harmonized Tariff Schedule of the United States (HTSUS), provides for sweaters, pullovers…and similar articles, knitted…, of other textile materials, other, other, subject to man-made fiber restraints…boys’, other. The duty rate will be 6 per cent ad valorem.
The CBP laboratory analysis indicates that the yarns are not coated or covered with metal. The lab analysis also indicates the presence of trace zinc and other elements. Based on the lab analysis, the fact that the garment has no metallic character or appearance, and in accordance with the reasoning set forth in HQ H202560, we find that the yarns are not metalized yarns of heading 5605, HTSUS, but have a fiber content of 100% polyester
The applicable subheading for Samples A & B, will be 6110.30.3053, HTSUS, which provides for: sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of man-made fibers: other: other: other: other: men’s or boy’s: other. 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 Rosemarie Hayward via e-mail at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division