CLA-2-61:OT:RR:NC:N3:361
Ms. Esther Chen
Kohl’s Department Stores
1400 Broadway
20th Floor
New York, NY 10018
RE: The tariff classification of a woman’s knit skirt from China
Dear Ms. Chen:
In your letter dated June 17, 2014, you requested a tariff classification ruling. Our response was delayed due to Customs and Border Protection laboratory analysis. Your sample will be returned.
Style Princess is a woman’s skirt. The garment extends from the waist to the mid-thigh area and features a wide elasticized waistband and a rib knit bottom. You state that the garment is constructed from 80% acrylic, 13% polyester, and 7% metallic knit fabric. Because of the presence of metallic yarns, 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).
The results of the laboratory analysis indicate that style Princess is constructed of one 2-ply acrylic staple yarn and one 2-ply metalized yarn. The 2-ply metalized yarn consists of 1-ply polyester filament yarn twisted together with 1-ply metalized yarn. The garment has the following overall composition by weight:
78.4% acrylic staple yarn, 15.8% polyester filament yarn, 5.8% metalized yarn.
Although you requested classification of style Princess under subheading 6104.59.8030, HTSUS, the chief weight of the fabric is the acrylic staple yarn. Consequently, the applicable subheading for style Princess will be 6104.53.2010, HTSUS, which provides for Women’s…skirts…knitted or crocheted: Of synthetic fibers. The duty rate will be 16 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 Kimberly Rackett at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division