CLA-2-61:OT:RR:NC:N3:359
Ms. Joanna Woo
United-Way international Inc.
147-27 175th Street, Room 1A
Jamaica, NY 11434
RE: The tariff classification of a woman’s sleeveless sweater from China.
Dear Ms. Woo:
In your letter dated February 29, 2012 you requested a classification ruling on behalf of Magaschoni Inc. As requested, your sample is being returned to you.
The submitted sample, style G18020, is a woman’s “Magaschoni” label sleeveless sweater. You have indicated that the garment is constructed from 36% linen, 33% viscose, 25% cotton, 4% polyester, and 2% metallic jersey knit fabric. The outer surface of the garment measures nine or fewer stitches per two centimeters in the direction the stitches were formed. The garment extends from the shoulders to below the waist. The garment features a stand-up rib knit collar, rib knit trim at the arm openings, and a rib knit garment bottom.
In order to classify this sample we have sent it to the U.S. Customs and Border Protection laboratory. The laboratory has determined that the garment is composed wholly of metallic yarn. The laboratory has reported that the fabric is made from a 16-ply metallic yarn. The 16-ply metallic yarn is made of two 4-ply rayon/flax yarns (69.8% by weight), two 2-ply cotton yarns (24.5% by weight), and two 2-ply metallic/polyester yarn (5.7% by weight). The two 4-ply rayon/flax yarns consist of two 1-ply rayon yarns (46.5% by weight) twisted with two 1-ply flax yarns (53.5% by weight). The 2-ply metallic yarn consists of a 1-ply polyester yarn (65.7% by weight) twisted with a 1-ply metallic (mylar type) yarn (34.3% by weight). The overall composition of the sample is 37.4% flax, 32.5% rayon, 24.5% cotton, 3.7% polyester, and 1.9% metallic knit fabric.
The applicable subheading for the garment will be 6110.90.9030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted (con): Of other textile materials (con): Other (con): Sweaters for women or girls: subject to man-made fiber restraints. 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 Francine Vivona-Brock at 646-733-3049.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division