CLA-2-61:OT:RR:NC:N3:361
Ms. Esther Chen
Kohl’s Department Stores
1400 Broadway
21st Floor
New York, New York 10018
RE: The tariff classification of a woman’s knit skirt from China
Dear Ms. Chen:
In your letter dated July 21, 2015, you requested a tariff classification ruling. Our response was delayed due to Customs and Border Protection laboratory analysis. Your sample was destroyed during laboratory analysis.
Style JP53Y005RRB-Princess is a woman’s skirt. The garment extends from the waist to the mid-thigh area and features a 1 inch wide waistband and a rib knit bottom. You state that the garment is composed of 83.5 percent acrylic, 10.4 percent polyester, and 6.1 percent 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 JP53Y005RRB-Princess is composed of one 2-ply acrylic staple yarn (83.9 percent by weight) and one 2-ply metalized yarn (16.1 percent by weight). The 2-ply metalized yarn consists of 1-ply polyester filament yarns twisted together with 1-ply metalized yarns. The garment has the following overall composition by weight: 83.9 percent acrylic staple yarn, 10.3 percent polyester filament yarn, and 5.8 percent metalized yarn.
Although you requested classification of style JP53Y005RRB-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 World Wide Web at https://hts.usitc.gov/current.
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 Antoinette Peek-Williams at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division