CLA-2-61:OT:RR:NC:N3:359
Ms. Temmy Paek
Ivy Customs Service, Inc.
540 E. Alondra Blvd.
Gardena, CA 90248
RE: The tariff classification of a woman’s and a girl’s sweater from China
Dear Ms. Paek:
In your letter dated September 1, 2016, you requested a tariff classification ruling. The response was delayed due to laboratory analysis.
Style JGS 12694B is a woman’s cardigan style sweater, stated to be constructed from 91 percent acrylic, 6 percent polyester and 3 percent metallic weft knit fabric. The outer surface of the garment’s 1 x 1 rib-knit fabric measures three stitches per two centimeters in the direction the stitches were formed. The sweater features a round neckline, a full front opening with no means of closure, long sleeves with finished endings, two pockets (one on either side) and, a finished bottom which extends to below the waist.
The submitted sample, style JGS-12713, is a girl’s cardigan style garment, size 2T. The garment is constructed from a weft knit fabric that is stated to be 95 percent acrylic, 3 percent polyester and 2 percent metallic. The outer surface of the 1 X 1 rib knit garment contains 3 stitches per 2 centimeters in the direction the stitches were formed. The sweater features a shawl collar, a full front opening with no means of closure, long sleeves with 4 X 4 rib knit cuffs, a 4 X 4 rib knit waistband and two pockets below the waist with heart appliques applied to the outer surface.
Due to the composition of both styles, it is necessary to analyze each yarn in the garment to determine whether any yarn qualifies as a metalized yam under heading 5601, 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.
In order to classify the two garments, we have sent both to the U.S. Customs and Border Protection Laboratory.
The laboratory has reported style JGS-12694B is composed of six yarns: one 1-ply acrylic staple yarn (83.0 percent weight) and five 2-ply metalized yarns (17.0 percent by weight). The 1-ply staple yarn is composed wholly of acrylic fibers. The five 2-ply metalized yarns are constructed of five metalized strip yarns (37.3 percent weight) with an apparent width of less than 5 millimeters twisted to a multifilament polyester yarn (62.7 percent weight). The garment has the overall composition by weight: 83.0 percent acrylic, 10.7 percent polyester; and 6.3 percent metalized strip yarn.
The laboratory has determined style JGS-12713 is composed of six yarns: one 2-ply acrylic yarn and five 2-ply metalized yarns. The 2-ply metalized yarns consist of one 1-ply polyester filament yarn (66 percent by weight) twisted with one 1-ply metalized yarn (34 percent by weight). The garment has the following overall composition by weight: 82.1 percent acrylic, 11.8 percent polyester and 6.1 percent metalized.
Chapter 61, Statistical Notes 3, HTSUS, states in pertinent part, “For purposes of this chapter, statistical provisions for sweaters include garments, whether or not known as pullovers, vests, or cardigans, the outer surfaces of which are constructed essentially with 9 or fewer stitches per 2 centimeters measured in the direction the stitches were formed, …”.
Consequently, the applicable subheading for style JGS 12694B will be 6110.30.3020, HTSUS, which provides for Sweaters pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other: Other: Sweaters: Women’s. The rate of duty will be 32 percent ad valorem.
The applicable subheading for style JGS -12713 will be 6110.30.3025, HTSUS, which provides for “Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other: Other: Sweaters: Girls’.” 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 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 Renée Orsat at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division