CLA-2-61:OT:RR:NC:N3:358
Mr. Haymee Lee
Yakjin Trading
138, Wiryeseong-daero Songpa-gu
Seoul 50638
South Korea
RE: The tariff classification of a toddler’s knit dress from Cambodia.
Dear Mr. Lee,
In your letter dated March 19, 2019, you requested a tariff classification ruling on behalf of Walmart. The sample was submitted for our review and subsequently sent for lab testing.
Style # YJD-KD6-FAW-19-012 identified as “knit dress for toddler” features a round front neckline and long sleeves with ruffles around the shoulder area. The dress extends from the shoulders to just above the knees. In your request and subsequent correspondance you state that the dress will be imported in sizes 2T – 5T.
You have provided an independent lab report from Consumer Testing Laboratories, Inc. indicating that the fiber content of the examined garment, “Fabric-Ivory/Gold Marl – Knit” is as follows:
Rayon 69%, polyester 15%, nylon 9%, metallic 4% and spandex 3%. Additional comments on the report stated that the metallic yarn is knitted in with the other yarns.
In order to classify the dress, we have submitted it to the U.S. Customs and Border Protection Laboratory (CBP Laboratory) for an analysis of its fiber content and yarn structure. The laboratory has reported that the weft knit fabric garment is constructed of one 3-ply polyester/rayon yarn (70.1 percent by weight), one 2-ply metalized yarn (23.2 percent by weight), and one elastomeric yarn (6.7 percent by weight) that are not twisted together. The 2-ply metalized yarn is composed of a 1-ply polyester yarn (63.3 percent by weight) twisted together with a 1-ply metallic yarn (36.7 percent by weight). The dress has the following overall composition by weight: Rayon 53.4 %, polyester 31.4 %, metallic yarn 8.5 % and elastomeric 6.7 %.
In your submission you suggest classification under subheading 6104.49.9060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted: Dresses: Of other textile materials: Other: Other.” However, CBP Laboratory analysis has confirmed that even though the polyester/rayon yarn, metalized yarn and elastomeric yarn are knitted together, they are not twisted together; they are separate and distinct yarns and therefore, the garment is precluded from this classification.
The applicable subheading for the toddler’s dress will be 6104.44.2020, HTSUS, which provides for “Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted: Dresses: Of artificial fibers: Other: Girls.” The rate of duty will be 14.9 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 Katherine Souffront at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division