CLA-2-61:OT:RR:NC:N3:356
Ms. Donna Arloro
Phillips-Van Heusen Corporation
200 Madison Avenue
New York, NY 10016
RE: The tariff classification of a men’s knit sweater from China.
Dear Ms. Arloro:
In your letter dated December 12, 2012, you requested a tariff classification ruling. The response was delayed due to laboratory analysis. As requested, your sample will be returned.
Style 5056240 is a men’s sweater constructed from a knit fabric that measures 7 stitches per two centimeters counted in the horizontal direction. You state that the fiber content is 97% cotton, 3% metallic. The garment has a rib knit V-neckline, long sleeves with rib knit cuffs, and a rib knit bottom.
Due to the composition, it is necessary to analyze each yarn in the garment to determine whether any yarn qualifies as a metalized yarn under heading 5605, HTSUS, and then to determine the chief weight of the fabric. The weight of all fibers present in a yarn that qualifies under heading 5605, HTSUS, is governed by Section XI, Note 2 (B) (a) at the six and eight digit level. At the statistical level, in order to determine whether the garment is “subject to restraints,” each type of fiber is considered separately. Section XI, Statistical Note 2, HTSUS, is noted.
Laboratory analysis has determined that the sample is composed of a 9-ply metalized yarn.
The 9-ply metalized yarn is composed of three 2-ply cotton yarns (71.8% by weight) twisted together with one 3-ply metalized yarn (28.2% by weight).
The one 3-ply metalized yarn is composed of a 2-ply cotton yarn (88.3% by weight) and a 1-ply metalized yarn (11.7% by weight).
The garment has the following overall composition by weight: 96.7% cotton, 3.3% metallic.
The applicable subheading for Style 5056240 will be 6110.90.9010, 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 men or boys’: subject to cotton restraints. The rate of duty is 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 the 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 Rosemarie Hayward at (646) 733-3064.
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division