CLA-2-61:OT:RR:NC:3:358
Ms. Lisa DeFelice
Hartstrings LLC
270 East Conestoga Road
Strafford, PA 19087
RE: The tariff classification of a girl’s skirt from Sri Lanka.
Dear Ms. DeFelice:
In your letter dated April 30, 2010, you requested a tariff classification ruling. As requested, the sample will be returned to you.
The submitted sample, Style H1423, is a girl’s skirt composed of two fabric layers that are sewn together at the waist. The inner fabric layer is constructed of shantung type woven polyester fabric. A sample of the outer layer fabric was forwarded to the U.S. Customs and Border Protection Laboratory for analysis of fiber content and yarn structure. The lab report determined that the outer fabric layer is constructed of weft knit fabric that is made from metallized yarn and that the yarn for the outer fabric layer consists of a 1-ply metallized (mylar type) yarn twisted together with 2- ply nylon filament yarn. The skirt features a partially elasticized woven waistband with a bow of the same fabric that is stitched to the middle of the waistband. The essential character of the skirt is imparted by the outer fabric layer.
A yarn that contains metallic fiber in any amount is considered to be of “other fibers,” for purposes of classification at the six and eight digit levels. Based on the information you provided, the outer fabric layer is constructed of metallized yarns. As such, the garment is considered to be of “other fibers.”
At the statistical level, in order to determine whether the garment is “subject to restraints” each type of fiber is considered separately. Because the man-made fibers exceed 50 percent by weight of all fibers present, the garment is considered to be “subject to man-made fiber restraints.”
The applicable subheading for Style H1423 will be 6104.59.8030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls suits, ensembles, suit-type jackets, blazers, dresses, skirts,. . ., knitted or crocheted: skirts and divided skirts: of other textile fabrics: other, subject to man-made fiber restraints. The rate of duty will be 5.6 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 World Wide Web at http://www.usitc.gov/tata/hts/.
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 Bruce Kirschner at (646) 733-3048.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division