CLA-2-61:OT:RR:NC:N3:359
Ms. Joanna Woo
United-Way International Inc.
Custom House Broker
147-27 175th Street
Room 1A
Jamaica, NY 11434
RE: The tariff classification of a woman’s pullover from China
Dear Ms. Woo:
In your letter dated February 12, 2015, you requested a tariff classification ruling on behalf of M-A-G Apparel, Inc. The response was delayed due to laboratory analysis. As requested, your sample will be returned.
Style S293A, is a woman’s “CACHE” label pullover which you state is constructed from 62% rayon, 18% nylon, 13% polyester, and 7% metallic knit fabric. The outer surface of the garment’s fabric measures more than nine stitches per two centimeters in the direction that the stitches were formed. The garment features a stand-up rib knit collar, long sleeves open at the shoulders with rib knit endings, and a straight rib knit bottom. The garment extends from the shoulders 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.
Although not legally binding the Explanatory Notes (EN) which is the official interpretation of the HTSUS at the international level may be utilized. The EN to heading 5605, HTSUS state:
This heading covers:
Yarn consisting of any textile material (including monofilament, strip and the like and paper yarn) combined with metal thread or strip, whether obtained by a process of twisting, cabling or by gimping, whatever the proportion of metal present…
Yarn of any textile material (including monofilament, strip and the like, and paper yarn covered with metal by any process. This category includes yarn covered with metal by (electro-deposition), or by giving it a coating of adhesive (e.g. gelatin) and then sprinkling it with metal powder (e.g., aluminum or bronze).
CBP’s laboratory analysis has determined that style S293A is composed of one single yarn of filament nylon (15% by weight) and one 4-ply metalized yarn (85% by weight). These two yarns are not twisted together. The 4-ply metalized yarn consists of a 2-ply staple yarn of rayon (63% by weight) loosely twisted with a 2-ply metalized yarn (22% by weight), and a single yarn of filament nylon (15% by weight). The 2-ply metalized yarn consists of a 1-ply polyester filament yarn (67% by weight) twisted with a 1-ply (33% by weight) metalized strip. The construction of the yarn in this case is not as delineated in the EN (1) to heading 5605, HTSUS and therefore, cannot be considered a metalized yarn of heading 5605, HTSUS. The laboratory analysis further determined the overall composition of the sample is 63% rayon, 15% nylon, 15% polyester, and 7% metallic knit fabric.
A yarn containing metallic fiber in any amount is considered to be of “other fibers”, for purposes of classification at the six and eight digit levels. At the statistical level, in order to determine whether the garment is “subject to restraints” each type of fiber is considered separately. Section XI, Statistical Notes 2 (c), HTSUS, noted. Based on the laboratory analysis, the garment is constructed using two yarns, only one of which includes metallic fibers. That yarn, which is made from nylon and metallic fibers, makes up 85 percent of the fabric, and is considered an "other fiber." Further, the man-made fibers (nylon, rayon, and polyester) exceed 50 percent by weight of all the fibers present, therefore, the garment is considered to be "subject to man-made restraints".
The applicable subheading for style S293A will be 6110.90.9082, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted (con): Of other textile materials (con): Other (con): Subject to man-made fiber 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 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 Renée M. Orsat via email at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division