CLA-2-61:OT:RR:NC:N3:359
Ms. Marilyn Santos
Supreme International, LLC
3000 NW 107 Avenue
Miami, Florida 33172
RE: The tariff classification of a woman’s cardigan from China
Dear Ms. Santos:
In your letter dated June 12, 2014, you requested a tariff classification ruling. The response was delayed due to laboratory analysis. The remaining garment portion after laboratory analysis will be returned.
Style RSGH4028 is a woman’s cardigan which you state is constructed from 49.5% cotton, 33% rayon, 11.55% polyester and 5.95% metallic knit fabric. The cardigan’s outer surface measures 13 stitches per two centimeters counted in the direction that the stitches were formed. The garment features a self-start jewel collar neckline, long sleeves with self-start endings, a full front opening without closure and a self-start bottom. The garment extends 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 style RSGH4028 is composed of two 2-ply cotton/rayon blend yarns (75.0% by weight) and two 2-ply metalized yarns (25.0% by weight) that are not twisted together. The 2-ply metalized yarns consists of a 1-ply polyester filament yarn (64.0% by weight) twisted with a 1-ply metallic yarn (36.0% by weight).
The overall composition by weight for style RSGH4028 is: 42.9% cotton, 32.1% rayon, 16.0% polyester and 9.0% metalized yarn.
The applicable subheading for the cardigan will be 6110.30.3059, HTSUS, which provides for Sweaters, pullovers…and similar articles, knitted or crocheted (con.): of man-made fibers (con.): Other (con.): Other: Other: Women’s or girls’: Other. GRI 3 (b) HTSUS noted. The rate of duty will be 32 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 M. Orsat at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division