CLA-2-61:OT:RR:NC:N3:356
Ms. Belinda Lopez
Phillips-Van Heusen Corporation
200 Madison Avenue
New York, NY 10016
RE: The tariff classification of a men’s knit pullover from China.
Dear Ms. Lopez:
In your letter dated November 4, 2011, you requested a tariff classification ruling. Your sample was destroyed during laboratory analysis and cannot be returned.
The submitted garment, Style 407S300, is a men’s jersey knit pullover that measures 14 stitches per 2 centimeters counted in the horizontal direction. Style 407S300 is assembled by linking and looping and features a self-fabric mitered V-neckline, long sleeves with tubular knit cuffs, full fashion marks at the armholes and neckline, and a tubular knit bottom. The neckband does not have a self-start bottom and is not considered knit to shape for purposes of Chapter 61, Statistical Note 6.
Laboratory analysis has determined that the overall composition of the fabric by weight is 69.9% cotton, 30.1% steel and that the yarn is constructed of two plies of cotton twisted together with one ply of steel. This yarn is considered a metalized yarn. Pursuant to Section XI, Legal Note 2, Harmonized Tariff Schedule of the United States (HTSUS), metalized yarn is treated as a single textile material the weight of which is to be taken as the aggregate of the weight of its components. Therefore, Style 407S300 is classified as “of other textile materials.” At the statistical level, however, all of the component fibers of the garment are taken into consideration. Since the garment is 69.9% cotton by weight, Style 407S300 is subject to cotton restraints in accordance with Section XI, Statistical Note (2), HTSUS.
Consequently, the applicable subheading for Style 407S300 will be 6110.90.9069, HTSUS, which provides for: Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of other textile materials: other: other: subject to cotton restraints: men’s or boys’: other. The rate of duty is 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 the 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 Mary Ryan at (646) 733-3271.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division