CLA-2-61:OT:RR:NC:N3:359
Ms. Vicky Lee/Imports
J. Crew Group, Inc.
770 Broadway – 11th Floor
NY, NY 10003
RE: The tariff classification of women’s garments from China
Dear Ms. Lee:
In your letter dated August 31, 2011, you requested a tariff classification ruling. The remaining portion of the garment samples after laboratory analysis is being returned as per your request.
Style D187010 is a “J.CREW” label woman’s pullover which you indicated is constructed of a 66% polyester 34% metallic finely knitted fabric. The outer surface of the fabric measures more than 9 stitches per 2 centimeters in the direction that the stitches were formed. The garment features a v-shaped front neckline, short sleeves with folded self-fabric cuffs, and side seam vents at the straight hemmed garment bottom. The garment reaches to below the waist. In order to classify this sample we sent it to the U.S. Customs and Border Protection Laboratory to verify its fiber content and to analyze its yarn structure. The laboratory has determined the garment fabric is composed of a weft knitted fabric that is constructed of a 4-ply metalized yarn. The 4-ply metalized yarn is composed of a 2-ply metalized yarn (1-ply polyester filament yarn, 1-ply metalized mylar type yarn) twisted together with another 2-ply metalized yarn (1-ply polyester filament yarn, 1-ply metalized mylar type yarn). The 4-ply metalized yarn has the following composition by weight: 63.8% polyester 36.2% metallic.
Style D188494 is a “J.CREW” label woman’s pullover which you indicated is constructed of a 86% rayon 9% polyester 5% metallic 1 x 1 ribbed knitted fabric. The outer surface of the fabric measures more than 9 stitches per 2 centimeters counted in the horizontal direction. The garment features a v-shaped front neckline, short sleeves with 2 x 2 ribbed knit self-start bottoms, and a straight hemmed garment bottom. The garment reaches to below the waist. In order to classify this sample we sent it to the U.S. Customs and Border Protection Laboratory to verify its fiber content and to analyze its yarn structure. The laboratory has determined the garment fabric is composed of a weft knitted fabric that is constructed of a one 2-ply rayon yarn (83.9% by weight) and one 2-ply metalized yarn (16.1% by weight). The 2-ply metalized yarn is composed of a metalized mylar type yarn (36.6% by weight) twisted with a polyester multifilament yarn (63.4% by weight). The sample has the following overall composition by weight: 83.9% rayon 10.2% polyester 5.9% metallic.
The applicable subheading for Style D187010 will be 6110.90.9082, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of other textile materials: Other: Subject to man-made fiber restraints: Women’s or girls’: Other. The duty rate will be 6% ad valorem.
The applicable subheading for Style D188494 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: Women’s or girls’: Other. The duty rate will be 32% 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,
Thomas J. Russo
Director
National Commodity Specialist Division