CLA-2-61:OT:RR:NC:N3:359
Ms. Selina Breedlove
Haggar Clothing Co.
11511 Luna Road
Dallas, TX 75234
RE: The tariff classification of two women’s garments from Bangladesh.
Dear Ms. Breedlove:
In your letter dated October 3, 2013 you requested a classification ruling. As requested, your samples are being returned to you.
Style SHF878R is a woman’s “haggar” label pullover stated to be made of 55% cotton, 35% acrylic, and 10% lurex knit fabric. Upon examination, the garment appears to be made of a plied yarn containing metallic. The outer surface of the fabric measures more than nine stitches per two centimeters in the direction that the stitches were formed. The garment features a 2x2 rib knit cowl neck, 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.
In your ruling request, you recommended classification of style SHF878R under 6110.20.2077, HTSUS. It is noted that the garment contains one metalized ply-yarn of heading 5605, HTSUS. The garment is properly classified under 6110.90.9073, HTSUS, subject to cotton restraints.
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.
Style SHF879R, is a woman’s “haggar” label pullover that is constructed from 57% cotton, 38% acrylic, and 5% lurex jersey knit fabric. The outer surface of the fabric measures more than nine stitches per two centimeters in the direction that the stitches were formed. The garment features a rib knit crew neck, long sleeves with rib knit cuffs, two vertical stripes containing metallic yarn extending from the shoulder seam and below the front neckline to the garment bottom, glued on plastic beads extending from below the front neckline to the garment bottom, and a straight garment bottom. The garment extends from the shoulders to below the waist.
The applicable subheading for style SHF878R 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.
The applicable subheading for style SHF879R will be 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of cotton: Other: Other: Other: Women’s or girls’: Other. The duty rate will be 16.5% 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 garments which are the subject of this ruling contain 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 Peggy Fitzgerald at 646-733-3052.
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division