CLA-2-61:OT:RR:NC:N3:359
Mr. Matt Merritt
United States of Aritzia Inc.
2207 Concord Pike
Wilmington, DE 19803
RE: The tariff classification of four women’s garments from Hong Kong
Dear Mr. Merritt:
In your letter dated January 30, 2017, you requested a tariff classification ruling. The response was delayed due to laboratory analysis. The samples were destroyed during laboratory analysis.
Style CKN4-3445FP-17 is a woman’s sleeveless pullover which you state is constructed from 44 percent rayon, 35 percent nylon, 13 percent polyester, 7 percent metallic, and 1 percent spandex 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 self-fabric rib knit collar and a vented rib knit bottom. The garment extends to below the waist.
Style CKN4-3496FQ-17 is a woman’s cardigan which you state is constructed from 48 percent rayon, 30 percent nylon, 15 percent polyester, and 7 percent metallic 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 cardigan features a full front opening with six button closures, long sleeves with rib knit endings and a rib knit bottom. The garment extends to below the waist.
Style CKN4-7243FO-46 is a woman’s pleated skirt. The garment extends from the waist to below the knee and features a 1¼ inch wide rib knit waistband and a rib knit hemmed bottom. You state the garment is constructed from 49 percent rayon, 29 percent nylon, 15 percent polyester, and 7 percent metallic knit fabric.
Style CKN8-3619FM-27 is a woman’s shirt. The garment features a stand up collar, a partial front opening with a right over left 3 button closure, short sleeves and a self-start bottom. The shirt extends to below the waist and has at least 10 or more stitches per linear centimeter measured in both directions. You state the garment is constructed from 61 percent rayon, 37 percent nylon, and 2 percent metallic knit fabric.
Due to the composition, it is necessary to analyze each yarn in the garments 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.
In order to classify the four samples we have sent them to the U.S. Customs and Border Protection laboratory.
The laboratory has reported that style CKN4-3445FP-17 is constructed of a 2-ply nylon/rayon yarn (79.2 percent by weight), a 2-ply metalized yarn (13.8 percent by weight), and a 1-ply elastomeric/nylon yarn (7.0 percent by weight) which are not twisted. The overall fiber composition by weight is 49.7 percent rayon, 42.9 percent nylon, 6.6 percent metalized yarn, and 0.8 percent elastomeric yarn.
The laboratory has also reported that style CKN4-3496FQ-17 is constructed of one 4-ply nylon/rayon yarn (79.2 percent by weight) and one 2-ply metallized yarn (20.8 percent by weight) which are not twisted. The overall fiber composition by weight is 48.5 percent rayon, 30.7 percent nylon, 13.7 percent polyester, and 7.1 percent metalized yarn.
Further, the laboratory has reported that style CKN4-7243FO-46 is constructed from one grey 2-ply nylon/rayon filament yarn (78.7 percent by weight), and one 2-ply metalized yarn (21.3 percent by weight) that are not twisted together. The overall fiber composition by weight is 52.3 percent rayon, 26.4 percent nylon, 14.3 percent polyester, and 7.0 percent metalized strip yarn.
Lastly, the laboratory has reported that style CKN8-3619FM-27 is constructed from one red 2-ply nylon/rayon filament yarn (84.0 percent by weight), one brown 2-ply nylon/rayon intimate blend filament yarn (13.5 percent by weight), and one 2-ply metalized yarn (2.5 percent by weight) that are not twisted. The overall fiber composition by weight is 64 percent rayon, 33.5 percent nylon, 1.2 percent polyester, and 1.3 percent metalized strip yarn.
The applicable subheading for styles CKN4-3496FQ-17 and CKN4-3445FP-17 will be 6110.30.3059, HTSUS, which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted (con.): Of man-made fibers: Other: Other: Other: Other: Women’s or girls’: Other. The rate of duty will be 32 percent ad valorem.
Although you requested classification of style CKN4-7243FO-46 under subheading 6104.59.8090, HTSUS, which provides for Women’s…skirts and divided skirts: Of other textile fibers. Other; the chief weight of the fabric is the artificial fiber. Consequently, the applicable subheading for style CKN4-7243FO-46 will be 6104.59.1030, HTSUS, which provides for women’s or girls’ skirts and divided skirts, knitted or crocheted, skirts and divided skirts, of artificial fibers, other, women’s. The rate of duty will be 8 percent ad valorem.
You also requested classification of style CKN8-3619FM-27 under subheading 6110.90.9041, HTSUS, which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted (con.): Of other textile materials: Other: Sweaters for women or girls: Other: Other; the garment is properly classified as a shirt of heading 6106. Based on laboratory analysis the garments are considered to be made of man-made fibers. Consequently, the applicable subheading for style CKN8-3619FM-27 will be 6106.20.2010, HTSUS, which provides for Women’s or girls’ blouses and shirts, knitted or crocheted: Of man-made fibers: Other: Women’s. The rate of duty 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 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