CLA-2-61:OT:RR:NC:N3:359
Ms. Ann Garyn
CHICO’S FAS, INC
11215 Metro Parkway
Building 4
Fort Myers, FL 33966
RE: The tariff classification of a woman’s pullover from China
Dear Ms. Garyn:
In your letter dated October 2, 2015, you requested a tariff classification ruling. The response was delayed due to laboratory analysis. As requested, your sample will be returned.
Style 15-6776 is a woman’s pullover which you indicated, is constructed from 84% rayon, 10% polyester and 6% metallic knit fabric. The outer surface of the garment’s fabric measures more than 9 stitches per centimeter counted in the direction the stitches were formed. The garment features a ruched cowl neckline, long sleeves with rib-knit cuffs and a rib-knit bottom. The pullover extends to below the waist.
In order to classify this sample, we have sent it to the U.S. Customs and Border Protection laboratory. The laboratory has reported the garment is composed wholly of one 3-ply metallized yarn. Yarn one consists of a 2-ply rayon staple yarn (49.5 percent weight), yarn two is a 2-ply multifilament rayon yarn (34.5 percent weight) and yarn three is a 2-ply metallized yarn (16.0 percent weight). The overall fiber content by weight is 84% rayon, 10.4% polyester and 5.6% mylar-type strip.
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.
Referencing Section XI, Statistical Notes 2 (C), HTSUS, in order to determine whether the garment is “subject to restraints” each type of fiber is considered separately. Based on the laboratory analysis, style 15-6776 qualifies as a garment of “other fibers” and is therefore, subject to restraints.
Accordingly, the applicable subheading for style 15-6776 will be 6110.90.9090, HTSUS, which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar garments, knitted or crocheted: (con.) Of other textile materials (con.): Other: Other: Subject to man-made fiber restraints: Other: Women’s or girls’. The rate of duty will be 6 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 Federal 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 Renée Orsat at [email protected].
Sincerely,
Deborah C. Marinucci
Acting Director
National Commodity Specialist Division