CLA-2-61:OT:RR:NC:N3:359
Mr. Hiromi Acuna
Chaser
217 E 157th Street
Gardena, CA 90248
RE: The tariff classification of a women’s pullover from China
Dear Mr. Acuna:
In your letter dated June 5, 2019, you requested a tariff classification. The ruling was delayed due to laboratory analysis. The sample was destroyed during analysis.
You submitted a sample of style CW7935, which you state is a women’s sweater constructed from 65 percent viscose, 20 percent nylon, and 15 percent lurex knit fabric. The outer surface of the garment’s fabric measures fourteen stitches per two centimeters in the direction the stitches were formed. The women’s garment features a contrasting rib knit round neckline, long sleeves with contrasting rib knit cuffs and a contrasting rib knit bottom that reaches to below the waist.
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.
The laboratory has reported, style CW7935 is constructed from 75.7 percent rayon, 15.6 percent polyester and 8.7 percent metalized yarn that is not twisted.
Statistical provisions for sweaters where the outer surface of which are constructed essentially with 9 or fewer stitches per 2 centimeters measured in the direction the stitches were formed are noted in Chapter 61, Statistical Note 3, HTSUS.
Consequently, the applicable subheading for style CW7935 will be 6110.30.3059, HTSUS, which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other: Other: Women’s or girls’: Other. The rate of duty will be 32 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6110.30, HTSUS, unless specifically excluded, are subject to an additional 10 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 6110.30.3059, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
Additionally, the garment is not legally marked. The submitted sample is not legally marked with the country of origin. Section 134.11 of the Customs Federal Regulations (19 C.F.R. 134.11) provides in part: Unless excepted by law...every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit, in such a manner as to indicate to an ultimate purchaser in the U.S. the English name of the country of origin of the article, at the time of importation into the Customs territory of the U.S. Treasury Decision (T.D.) 54640(6) (1958) provides in part, as follows: Subject to the exceptions from marking provided under Section 304(a), Tariff Act of 1930, as amended…wearing apparel, such as shirts, blouses, coats and sweaters, etc., must be legibly and conspicuously marked with the name of the country of origin by means of a fabric label or label made from natural or synthetic film sewn or otherwise permanently affixed on the inside center of the neck midway between the shoulder seams or in that immediate area or otherwise permanently marked in that area in some other manner.
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