CLA-2-61:OT:RR:NC:N3:356
Mr. Charles Spoto
Alba Wheels Up International, Inc.
1 E Lincoln Avenue
Valley Stream, NY 11580
RE: The tariff classification of knit garments from China.
Dear Mr. Spoto:
This letter replaces Ruling N275892, which was inadvertently issued with an incorrect issuance date. The correct date of issuance now appears at the top of this letter. The text of the original ruling follows.
In your letter dated April 28, 2016, you requested a tariff classification ruling on behalf of your client, Hampshire Brands, Inc. The response was delayed due to laboratory analysis. As requested, your samples are being returned.
Style 81099T/81099TF is a men’s vest constructed from 100% acrylic, knit fabric that measures 11 stitches per two centimeters counted in the horizontal direction. The garment is sleeveless and features a rib knit V-neckline; oversized armholes; rib knit edging on the armholes; and a rib knit bottom. The garment has no metallic character or appearance.
Style 81101Z/81101ZF is a men’s sweater constructed from 100% acrylic knit fabric that measures 8 stitches per two centimeters counted in the horizontal direction. The sweater features a rib knit stand up collar; a partial front opening with a zippered closure; long sleeves with rib knit cuffs; and a rib knit bottom. The garment has no metallic character or appearance.
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.
Laboratory analysis has determined that the fabrics of Styles 81099T/81099TF and 81101Z/81101ZF are constructed wholly of 2-ply acrylic weft knit yarns. Based on the laboratory analysis and the fact that the garment has no metallic character or appearance, and in accordance with the reasoning set forth in Headquarters Ruling HQ H202560, we find that the yarns are not metalized yarns of heading 5605, HTSUS.
The applicable subheading for Style 81099T/81099TF will be 6110.30.3030, HTSUS, which provides for: sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of man-made fibers: other: other: other: other: vests, other than sweater vests: men’s or boys’. The rate of duty is 32 percent ad valorem.
The applicable subheading for Style 81101Z/81101ZF will be 6110.30.3010, HTSUS, which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of man-made fibers: other: other: other: other: sweaters: men's. The duty rate will be 32 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 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 Maryalice Nowak at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division