CLA-2-61:OT:RR:NC:N3:359
Ms. Esther Chen
Kohl’s Department Stores
1400 Broadway 20th Floor
New York, NY 10018
RE: The tariff classification of two women’s sweaters from China.
Dear Ms. Chen:
In your letter dated May 29, 2012 you requested a classification ruling. As requested, your samples are being returned to you.
Style VW412737 is a woman’s sweater. You have indicated that the overall fiber content of the garment is 66% polyester, 19% cotton, 13% acrylic, and 2% metallic 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 full front opening, an oversized shawl-like collar, long rib knit sleeves, a ribbed knit fabric belt that is threaded through two belt loops that are sewn into the waist area side seams and a straight garment bottom. The sweater and the belt are considered a composite good. The essential character is imparted by the sweater, Harmonized Tariff Schedule of the United States (HTSUS), General Rules of Interpretation (GRI), Rule 3(b), noted. In order to classify this sample we have sent it to the U.S. Customs and Border Protection laboratory. The laboratory has reported that the garment is composed of one 2 ply cotton/acrylic staple yarn (37.6% by weight) and one 3 ply metalized yarn (62.4% by weight). The 3 ply metalized yarn is composed of one 2 ply metalized yarn (8.5% by weight) twisted with one 1 ply polyester yarn (91.5% by weight). The 2 ply metalized yarn is composed of one 1 ply metalized mylar-type yarn (33.4% by weight) twisted with one 1 ply polyester multifilament yarn (66.6% bt weight). The overall composition of the sample is 60.6% polyester, 24.5% cotton, 13.1% acrylic, and 1.8% metalized (mylar type) knit fabric.
Style VW412708 is a woman’s sleeveless vest. You have indicated that the overall fiber content of the garment is 66% polyester, 19% cotton, 13% acrylic, and 2% metallic 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 full front opening, oversized armholes, an oversized shawl-like collar, fabric tie belt straps that are sewn into the waist area side seams and a straight garment bottom. In order to classify this sample we have sent it to the U.S. Customs and Border Protection laboratory. The laboratory has reported that the garment is composed of one 2 ply cotton/acrylic staple yarn (36.1% by weight) and one 3 ply metalized yarn (63.9% by weight). The 3 ply metalized yarn is composed of one 2 ply metalized yarn (8.2% by weight) twisted with one 1 ply fancy polyester yarn (91.8% by weight). The 2 ply metalized yarn is composed of one 1 ply metalized mylar-type yarn (32.4% by weight) twisted with one 1 ply polyester multifilament yarn (67.6% bt weight). The overall composition of the sample is 62.2% polyester, 23.8% cotton, 12.3% acrylic, and 1.7% metalized (mylar type) knit fabric.
The applicable subheading for styles VW412737 (sweater and belt) and VW412708 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: Of other textile materials: Other: Sweaters for women or girls: Subject to man-made fiber restraints. The rate of duty 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