CLA-2-61:OT:RR:NC:TAB:359
Ms. Elise Shibles
Sandler, Travis & Rosenberg, P.A.
505 Sansome Street, Suite 1475
San Francisco, CA 94111
RE: The tariff classification of a women’s garment from China
Dear Ms. Shibles:
In your letter dated September 29, 2010, you requested a tariff classification ruling on behalf of Chico’s FAS, Inc. The provided sample is being returned as per your request.
Style 15-3341 is a “White House/Black Market” label women’s dress constructed from two knitted fabrics consisting of a jersey (garment front and rear from below the waist to the garment bottom, and long sleeves) and a ribbed knit fabric (garment front and rear extending from the shoulder area to the waist, and the slightly flared sleeve endings). The A-lined styled dress features a scooped front neckline and long sleeves. The garment extends to the knee area.
Based on your laboratory report, the garment is constructed from 53.9% cotton 29.6% nylon 8% rabbit hair 5.6% polyester 2.9% metallic knitted fabrics. The fabrics are stated to be composed of a single yarn consisting of 3-plies that has been twisted together prior to knitting.
Because the garment is constructed from yarns that include metallic fibers, it is necessary to analyze the yarns used. The weight of all fibers present in a yarn that contains metallic is considered an "other fiber," for purposes of classification at the six and eight digit levels. Based on the information you provided, the garment is constructed using a single yarn that includes metallic fibers. 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 cotton fibers equal or exceed 50 percent by weight of all the component fibers present, the garment is considered to be “subject to cotton restraints”.
The garment may be subject to Customs laboratory analysis at the time of importation, and if the fabric is other than the fiber content listed above, it may be reclassified by Customs at that time.
The applicable subheading for the garment will be 6104.49.9010, 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 . . . Subject to cotton restraints. The rate of duty will be 5.6% 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 Francine Vivona-Brock at (646) 733-3049.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division