CLA-2-61:OT:RR:NC:N3:359
Mr. Jeff Victoria
Macy’s Merchandising Group
11 Penn Plaza
NY, NY 10001
RE: The tariff classification of a woman’s garment from China
Dear Mr. Victoria:
In your letter dated December 21, 2011, you requested a tariff classification ruling. The remaining portion of the sample after laboratory analysis is being returned as per your request.
Style 1D480 is an “INC International Concepts” label woman’s full fashioned pullover constructed of a 6 x 3 ribbed knit fabric. The fabric measures more than nine stitches per two centimeters counted in the horizontal direction. The pullover features a turtle neck collar, long raglan sleeves with 1 x1 ribbed knit self-start bottoms, and a straight self-start 1 x 1 ribbed knit garment bottom. The garment extends from the shoulders 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 constructed of a weft knitted fabric composed of two yarns. One yarn is of single multifilament nylon (15.6% by weight) and the other yarn is a four ply metalized yarn (84.4% by weight). The four ply metalized yarn is composed of one 2-ply staple rayon yarn (74.9% by weight) twisted with a 2-ply metallic yarn (25.1% by weight). The 2-ply metallic yarn is composed of one ply mylar type metallic yarn (33.1% by weight) twisted with one ply multifilament polyester yarn (66.9% by weight). The garment has the following overall composition by weight: 63.2% rayon 15.6% nylon 14.2% polyester 7% metallic yarn.
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 are considered an "other fiber," for purposes of classification at the six and eight digit levels. Based on the laboratory analysis, the garment is constructed using two yarns, only one of which includes metallic fibers. That yarn, which is made from rayon, polyester and metallic fibers, makes up 84.4 percent of the fabric, and is considered an "other fiber." At the statistical level, in order to determine whether the garments are "subject to restraints," each type of fiber is considered separately. Because the man-made fibers (nylon, rayon, and polyester) exceed 50 percent by weight of all the fibers present, the garment is considered to be "subject to man-made restraints". According, the garment is properly classified under 6110.90.9082, HTSUS.
The applicable subheading for the garment 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.
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