CLA-2-61:OT:RR:NC:N3:359
Ms. Esther Chen
Kohl’s Department Stores
1400 Broadway, 20th Floor
NY, NY 10018
RE: The tariff classification of a woman’s garment from China
Dear Ms. Chen:
In your letter dated July 9, 2012, you requested a tariff classification ruling. The provided sample is being returned as per your request.
Style VPR412711 is a “princess VERA WANG” label woman’s pullover. The garment is stated to be constructed of a 92% cotton 5% polyester 3% metallic jersey fabric with a red colored 100% cotton ¼ inch striped stitch pattern across the garment in 1-1/2 inch striped intervals. The thin red colored stitch pattern begins at the chest area on the front panel and at the shoulder blade area on the rear panel extending down the garment, and is on the sleeves. Excluding the thin red stripes, upon examination the remainder of the garment appears to be constructed from a 100% cotton yarn that is pre-twisted with a 65% polyester 35% metallic yarn prior to knitting which you state covers approximately 90% of the garment body. The outer surface of the garment fabric measures more than nine stitches per two centimeters in the direction in which the stitches were formed. The garment features a rounded front neckline, a ribbon tie closure at the rear neckline, clear sequins sewn on the outer surface of the upper front panel, long sleeves with 1 x 1 ribbed knit cuffs, and a 4 inch long net fabric extension that trims the 1 x 1 ribbed knit self-start garment bottom. The garment extends from the shoulders to below the waist.
The applicable subheading for the garment will be 6110.90.9073, 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: Other: Subject to cotton restraints: Women’s or girls’: Other. The rate of duty will be 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/.
You have stated that style VPR412711 which is the subject of this ruling contains a certain percentage by weight of metalized yarns as indicated above . We have not verified this through laboratory testing, and will assume that your stated fiber content is correct. Upon importation, however, if the fiber content is found by laboratory testing or other means to be different from that stated in this ruling, then this ruling does not apply.
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