CLA-2-61:OT:RR:NC:N3:359
Ms. Lena Rainbow
Phillips Van Heusen Corp.
200 Madison Avenue
New York, NY 10016
RE: The tariff classification of a woman’s pullover from Jordan
Dear Ms. Rainbow:
In your letter dated January 14, 2016, you requested a tariff classification ruling. The response was delayed due to laboratory analysis. The sample was destroyed during the laboratory analysis.
Style AD1950, is a woman’s pullover stated to be constructed from of 84 percent rayon, 11 percent polyester, and 5 percent metallic jersey knit fabric. The outer surface of the garment’s fabric measures more than nine stitches per two centimeters in the direction the stitches were formed. The pullover features a U-shaped front neckline, a high rear neckline, long sleeves with five simulated closures, and rib-knit cuffs. The garment has a straight rib-knit bottom that 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, 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, Harmonized Tariff Schedule of the United States (HTSUS), is governed by Section XI, Note 2 (B) (a) at the six and eight digit level.
In order to classify this sample we have sent it to the U.S. Customs and Border Protection laboratory. The laboratory has reported that the garment is constructed of one 4-ply metalized yarn. The one 4-ply metalized yarn is constructed of one 1-ply rayon filament yarn (41.2 percent by weight) twisted together with one 3-ply metalized yarn (58.8 percent by weight). The 3-ply metalized yarn is composed of one 1-ply rayon filament yarn (72.4 percent by weight), one 1-ply polyester filament yarn (18.3 percent by weight), and one 1-ply metalized yarn (9.3 percent by weight). The overall composition of the sample by weight is 83.7 percent rayon filament yarn, 10.8 percent polyester filament, and 5.5 percent metallic.
Section XI, Statistical Notes 2 (a)(i), Harmonized Tariff Schedule of the United States (HTSUS),
states in pertinent part “For the purposes of the tariff schedule: the term “subject to man-made fiber restraints” means articles not provided for in (a) or (b) above and the man-made fiber component, or the man-made fibers and any cotton, wool or fine animal hair in the aggregate, equals or exceeds 50 percent by weight of all the component fibers thereof.”
The applicable subheading for style AD1950 will be 6110.90.9082, HTSUS, which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of other textile materials: Other: Other: 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 https://hts.usitc.gov/current.
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 via email at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division