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 sweater from Taiwan
Dear Ms. Smalls:
In your letter dated June 16, 2015, you requested a tariff classification ruling. The response was delayed due to laboratory analysis.
Style WE53S168R is a woman’s cardigan style sweater, which you state is constructed from 93% acrylic, 4.4% polyester, and 2.6% metallic double weft knit fabric and you have provided an independent lab report which states 93% acrylic, 5% polyester and 2% other fiber. The outer surface of the garment’s fabric measures less than nine stitches per two centimeters counted in the direction that the stitches were formed. The sweater features a self-fabric stand up collar, long sleeves with self-endings, a full front opening without closure, two vertical pockets on the front panels (one on either side), and a self-ending straight bottom.
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 WE53S168R is composed of metalized yarns: Yarn #1: is a six ply black yarn (62.3% by weight) and yarn #2: is a six ply white yarn (37.7% by weight). The black yarn is constructed of two 2-ply 100% acrylic yarns (93.0% by weight) twisted together with one 2-ply metalized yarn (7.0% by weight). The 2-ply metalized yarn is composed of a 1-ply polyester yarn (64.3% by weight) twisted together with a 1-ply metalized (mylar type) yarn (35.7% by weight). The white yarn is constructed of two 2-ply 100% acrylic yarns (93.1% by weight) twisted together with one 2-ply metalized yarn (6.9% by weight). The 2-ply metalized yarn is constructed of a 1-ply polyester yarn (61.0% by weight) twisted together with a 1-ply metalized (mylar type) yarn (39.0% by weight). The sample has the following overall composition by weight: 93% acrylic, 4.4% polyester and 2.6% metalized (mylar type) yarn.
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.
Statistical Notes 3 to Chapter 61 state, “For purposes of this chapter, statistical provisions for sweaters include garments, whether or not known as pullovers, vests or cardigans, the outer surfaces of which are constructed essentially with 9 or fewer stitches per 2 centimeters measured in the direction the stitches were formed, and garments, known as sweaters, where due to their construction the stitches on the outer surface cannot be counted in the direction the stitches were formed. The stitch count for style WE53S168R is less than nine stitches per two centimeters measured in the direction that the stitches were formed.
Therefore, the applicable subheading for style WE53S168R will be 6110.90.9030, HTSUS, which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted (con.): Of other textile materials (con.): Other: Sweaters for women or girls: Subject to man-made fiber restraints. The rate of duty is 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/.
The submitted sample is not marked with the country of origin. Section 134.11 of the Customs Regulations (19 C.F.R. 134.11) provides in part:
Unless excepted by law...every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit, in such a manner as to indicate to an ultimate purchaser in the U.S. the English name of the country of origin of the article, at the time of importation into the Customs territory of the U.S.
Treasury Decision (T.D.) 54640(6) (1958) provides in pertinent part, as follows:
Subject to the exceptions from marking provided under Section 304(a), Tariff Act of 1930, as amended…wearing apparel, such as shirts, blouses, coats and sweaters, etc., must be legibly and conspicuously marked with the name of the country of origin by means of a fabric label or label made from natural or synthetic film sewn or otherwise permanently affixed on the inside center of the neck midway between the shoulder seams or in that immediate area or otherwise permanently marked in that area in some other manner.
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 Orsat at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division