CLA-2-61:OT:RR:NC:N3:358
Mr. Jeff Victoria
Macy’s Merchandising Group
11 Penn Plaza
New York, NY 10001
RE: The tariff classification of an infant’s sweater from China.
Dear Mr. Victoria:
In your letter dated December 21, 2011, you requested a tariff classification ruling. As requested, the sample will be returned to you.
The submitted sample Style 70672 is an infant’s knit sweater constructed of two different patterns, stitched together. The cardigan-like sweater features long sleeves with rib-knit cuffs, a hood, a three button frontal closure and a knit bottom. The outer surface of the garment measures less than 9 stitches per 2 centimeters in the direction that the stitches were formed.
Based on CBP laboratory analysis, the knit fabrics are composed of different multi-ply multifilament yarns, composed of metalized strip, polyester filament and acrylic staple fibers, twisted together in various combinations.
Because the garment is constructed from yarns that include metallic fibers, it is necessary to analyze the yarns used. 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. As such, the garment is considered to be of “other fibers.”
The applicable subheading for Style 70672 will be 6111.90.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for babies’ garments and clothing accessories, knitted or crocheted: of other textile materials: other, other. 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,
Thomas J. Russo
Director
National Commodity Specialist Division