CLA-2-61:OT:RR:NC:N3:359
Ms. Moncy Nabors
JC Penney Purchasing Corporation
6501 Legacy Drive, MS2316
Plano, Texas 75024
RE: The tariff classification of a women’s garment from China and/or possibly other countries.
Dear Ms. Nabors:
In your letter dated April 22, 2011, you requested a tariff classification ruling. The remaining portion of the garment, after laboratory analysis, is being returned as per your request. The submitted sample, style 25479, is a women’s pullover garment constructed of a novelty reverse jersey fabric. The laboratory of U. S. Customs and Border Protection has determined the garment fabric is composed of two separate 2-plied yarns. The yarns are composed of a 2-plied textile yarn (85% by weight) and a 2-plied metallic yarn (15% by weight). The sample garment has the following composition by weight: 2-plied textile yarn (53.9% cotton 16.2% nylon 14.9% rayon) and the 2-plied metallic yarn (9.7% polyester 5.3% mylar type metallic yarn). The outer surface of the garment measures more than nine stitches per two centimeters in the direction in which the stitches were formed. The garment features a rounded front neckline, a curved rear neckline, jersey capping at the neckline, elbow length raglan sleeves with tied gatherings at the tubular self-start bottoms, and a ribbed knit straight garment bottom. The garment extends to below the waist.
You asserted classification as an “of other textile materials” garment under 6110.90.9073, HTSUS. However, the garment is composed of two separate yarns, a 2-plied textile yarn (53.9% cotton 16.2% nylon 14.9% rayon) and a 2-plied metallic yarn (9.7% polyester 5.3% Mylar type metallic yarn). According, the other pullover garment is considered to be in chief weight “of cotton” properly classified under 6110.20.2079, HTSUS.
The applicable subheading for the garment will be 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of cotton: Other: Other: Other: Women’s or girls’: Other. The duty rate will be 16.5% 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 359 Francine Vivona-Brock at (646) 733-3049.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division