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 letters dated June 20 and August 29, 2012, you requested a tariff classification ruling. The submitted garment is being returned as per your request.
Style VPR412718 is a “Princess Vera Wang” label woman’s cardigan. The garment is stated to be constructed of a 73% cotton 22% polyester 5% metallic jersey fabric per your submitted laboratory analysis. Upon examination the garment appears to be made of metalized yarn consisting of a 2 ply cotton/polyester yarn that is twisted with a 2 ply metalized yarn composed of 1 ply of metallic yarn pre-twisted with 1 ply of polyester. The outer surface of the garment measures more than nine stitches per two centimeters in the direction that the stitches were formed. The garments feature a full front opening with 5 button closures, long sleeves with 2 x 2 ribbed knit bottoms, and a straight 2 x 2 ribbed knit garment bottom. The upper front panels are overlaid with a decorative sequined mesh fabric. The garment extends from the shoulders to below the waist. The essential character is imparted by the jersey fabric of the garment body.
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/.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
You have stated that the garment 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.
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 at (646) 733-3049.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division