CLA-2-61:OT:RR:NC:N3:359
Ms. Denise Smalls
Kohl’s Department Stores
1400 Broadway
20th Floor
New York, NY 10018
RE: The tariff classification of a woman’s cardigan from China
Dear Ms. Smalls,
In your letter dated May 16, 2014, you requested a tariff classification ruling. The response was delayed due to laboratory analysis.
Style WDBR442018NV2 is a woman’s cardigan which you state is constructed from 77% cotton, 15% polyester and 8% metallic knit fabric. The outer surface fabric of the cardigan measures more than nine stitches per two centimeters counted in the direction that the stitches were formed. The garment features a rib-knit jewel collar neckline, long sleeves with rib-knit cuffs, a full front opening with a zipper closure and a straight rib-knit bottom. The garment extends to below the waist.
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, Harmonized Tariff Schedule of the United States (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.
CBP’s laboratory analysis has determined that style WDBR442018NV2 is composed of a 2-ply cotton staple yarn (70.5 percent by weight) twisted together with a 2-ply metallic yarn (29.5 percent by weight).
The overall composition by weight for style WDBR442018NV2 is 70.5% cotton staple yarn, 18.9% polyester filament yarn and 10.6% mylar-type metallic yarn.
The applicable subheading for the cardigan will be 6110.90.9090, HTSUS, which provides for Sweaters, pullovers, waistcoats (vests), sweatshirts and similar articles, knitted or crocheted (con.): of other textile materials (con.): Other (con.): Other: Other: Women’s or girls’. 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 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 Renee M. Orsat at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division