CLA-2-61:OT:RR:NC:N3:358
Ms. Celeste Aguirre-Fernandez
Gap Inc.
2 Folsom Street
San Francisco, CA 94105
RE: The tariff classification of an infant and toddler girls’ sweater from China
Dear Ms. Aguirre-Frenandez:
In your letter dated July 19, 2017, you requested a tariff classification ruling. A sample was provided with your letter. The sample will be returned to you, as requested.
The merchandise under consideration is a infant girl’s cardigan style sweater, style 857736, size 18-24M. The garment is constructed of a weft knit fabric that is stated to be composed of 44 percent acrylic, 41 percent nylon, 5 percent polyester and 3 percent metallic. The outer surface of the knit garment contains 7 stitches per 2 centimeters in the direction the stitches were formed. The sweater features a 2 X 2 rib knit stand-up collar, a full front opening with a three button partial closure, long sleeves with 2 X 2 rib knit cuffs, a 2 X 2 rib knit bottom and two front pockets below the waist with an attached rib knit decorative bow. The sweater will be imported in sizes 18M – 5T.
Based on the garment’s stitch count, Chapter 61, Statistical Note 3, Harmonized Tariff Schedule of the United States (HTSUS) applies. The garment is, therefore, considered to be a sweater for classification purposes.
Due to the composition of the sweater, 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, HTSUS, is governed by Section XI, Notes 2 (A) and 2 (B) (a), HTSUS, at the six and eight digit level.
You included a test report from an independent laboratory with your letter that states style 857736 is composed of one four-ply yarn. Plies 1 and 2 are composed of 47.6 percent acrylic, 44.7 percent nylon and 7.7 percent wool; ply 3 is composed of 100 percent polyester and ply 4 is a metallized yarn composed of 78.9 percent polyester and 21.1 percent metallic. All plies are twisted together prior to knitting.
The yarn 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. In this case, Section XI, Statistical Note 2 (c), HTSUS, is noted.
In your letter, you suggest a classification of 6110.90.9042, HTSUS, for the toddler sized sweaters; however, that subheading does not exist.
The applicable subheading for style 857736 in infant sizes 18-24M will be 6111.90.9000, HTSUS, which provides for “Babies’ garments and clothing accessories, knitted or crocheted: Of other textile materials: Other.” The rate of duty will be 5.6 percent ad valorem.
The applicable subheading for style 857736 in toddler sizes 2T-5T will be 6110.90.9030, HTSUS, which provides for “Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of other textile materials: Other: Sweaters for women and girls: Subject to man-made fiber restraints.” 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 Kim Wachtel at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division