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 July 15, 2013 you requested a classification ruling on behalf of your client, Z-Ply Inc.
Style CD3R3D45 is a woman’s shrug style top. The garment does not reach the waist and features a full front opening with no means of closure, ¾ length sleeves, and a rib knit bottom. You state that the garment is constructed from 100% cotton knit fabric. Because our examination of the sample determined the presence of metallic yarns, the garment was forwarded to the Customs and Border Protection laboratory. Our response was delayed due to laboratory analysis, during which the submitted sample was destroyed.
The results of the laboratory analysis indicate that style CD3R3D45 is constructed wholly of one 6-ply metalized yarn. The 6-ply metalized yarn consists of two 2-ply cotton yarns and one 2-ply metallized yarn. The 2-ply metallized yarn consists of a 1-ply polyester filament yarn twisted with a 1-ply metallic yarn.
Section XI, Note 2(B)(a), Harmonized Tariff Schedule of the United States (HTSUS), states that metalized yarn of heading 5605 is to be treated as a single textile material, the weight of which is to be taken as the aggregate of the weights of its components; for the classification of woven fabrics, metal thread is to be regarded as a textile material.
The applicable subheading for style CD3R3D45 will be 6114.90.9010, HTSUS, which provides for Tops: knitted or crocheted: Of other textile materials. The duty rate will be 5.6 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 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 Kimberly Rackett at [email protected].
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division