CLA-2-61:OT:RR:NC:N3:359
Ms. Fay Cheng
JEC Customs House Brokerage
2001 Santa Anita Avenue, Suite 203A
South El Monte, CA 91733
RE: The tariff classification of a woman’s cardigan from China
Dear Ms. Cheng:
In your letter dated October 18, 2012, you requested a tariff classification ruling on behalf of Mountain Gear Corporation. The submitted garment is being returned as per your request.
Style LB928 is a “lilac bloom®” label woman’s cardigan with a fiber content that is stated to be 75% rayon, 16% nylon, and 9% metallic. Examination of the sample garment fabric finds it is constructed of metalized yarn consisting of a rayon yarn that has been twisted with a 2-ply yarn composed of a nylon yarn that has been twisted with a metallic yarn. 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 v-shaped neckline with a ribbed knit neckband, a full front opening with 6 button closures, two inset pockets on the lower front panels, and long sleeves. The garment bottom and the sleeve endings have a ribbed knit finish. The garment extends from the shoulders to below the waist.
You have stated that style LB928 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.
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 at (646) 733-3049.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division