CLA-2-61:OT:RR:NC:N3:359
Mr. Samuel Focarino
Comet Customs Brokers Inc.
420 West Merrick Road
Valley Stream, NY 11580
RE: The tariff classification of a woman’s pullover sweater from China
Dear Mr. Focarino:
In your letter dated July 30, 2013, you requested a tariff classification ruling on behalf of Charter Ventures. The submitted garment is being returned as per your request.
Style 22423 is a woman’s “Charter Club” label pullover sweater stated to be made of 80% cotton, 17% nylon, and 3% metallic knit fabric. Upon examination, the garment appears to be made of a plied yarn containing metallic. The outer surface of the fabric measures fewer than nine stitches per two centimeters in the direction that the stitches were formed. The garment features a v-shaped front neckline with three button closures, long sleeves with 2x2 rib knit endings, and a straight 2x2 rib knit garment bottom. The garment extends from the shoulders to below the waist.
Due to the composition, it is necessary to analyze each yarn in the garments 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.
The applicable subheading for style 22423 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 Antoinette Peek-Williams at (646) 733-3049.
Sincerely,
Myles B. Harmon
Acting Director
National Commodity Specialist Division