CLA-2-61:OT:RR:NC:N3:361
Ms. Joanna Woo
United-Way International Inc.
147-27 175th Street, Room 1A
Jamaica, NY 11434
RE: The tariff classification of a woman’s top from China
Dear Ms. Woo:
In your letter dated February 13, 2013 you requested a classification ruling on behalf of your client M-A-G Apparel.
The submitted sample, style CHMR 12-09, is a woman’s top stated to be constructed from 28 percent rayon, 25 percent lurex, 19 percent acrylic, 14 percent mohair, and 14 percent nylon knit fabric. The openwork top features batwing-like sleeves with self-start knit cuffs and a full front opening without a means of closure. The garment provides sufficient bust coverage. The garment does not reach the waist all the way around.
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.
You state the fabric is constructed from 2 different yarns. The first yarn is 40 percent acrylic, 30 percent mohair and 30 percent nylon and comprises 72 percent of the weight of the garment fabric. The second yarn is constructed from 53 percent rayon and 47 percent lurex and comprises 28 percent of the weight of the garment fabric.
The garment was sent to the Customs Laboratory for analysis. The laboratory report was issued on July 8, 2013. The laboratory analysis found the garment to be composed of two different yarns. The first yarn which comprised 62 percent of the garment fabric weight is a fancy yarn composed of a single polyester yarn and one four ply metalized yarn. The four ply metalized yarn is composed of two 2 ply metalized yarns twisted together. Each metalized yarn is composed of a single multifilament polyester yarn twisted to a single mylar-type metalized yarn. The second yarn which comprises 38 percent of the garment fabric weight is a gimped yarn composed of two core yarns wrapped around a single multifilament yarn. The overall composition of the garment fabric is 51.9 percent polyester, 15.5 percent acrylic, 11.8 percent nylon, 10.7 percent mohair and 10.1 percent metalized (mylar-type).
Your sample was destroyed in the laboratory analysis process.
The applicable subheading will be 6114.90.9010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Tops…. knitted or crocheted: Of other textile materials. The duty rate will be 5.6% 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 Peggy Fitzgerald at 646-733-3052.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division