CLA-2-61:OT:RR:NC:N3:359
Mr. T.C. Li
HMS Productions Inc.
250 West 39th Street
New York, NY 10018
RE: The tariff classification of a woman’s pullover and cardigan from China.
Dear Mr. Li:
In your letter dated August 5, 2011 you requested a classification ruling. As requested, your samples are being returned to you.
Style 69400, is a woman’s pullover. You have indicated that the garment is constructed from 50% cotton, 22% modal, 19% polyester, and 9% metallic knit fabric. The garment is primarily constructed of a jersey fabric with the exception of a knitted openwork insert at the upper rear panel. The outer surface of the fabric measures more than nine stitches per two centimeters in the direction that the stitches were formed. The garment extends from the shoulders to below the waist. The garment features a rounded front neckline, dolman-styled elbow length sleeves with rib knit cuffs, and a straight rib knit garment bottom. 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 fabric is composed wholly of a 4 ply metalized yarn. The 4 ply metalized yarn is composed of a 2 ply metalized yarn (23.7% by weight) twisted together with a 2 ply cotton/rayon staple yarn (76.3% by weight). The 2 ply metalized yarn is composed of a 1 ply polyester filament (68.3% by weight) and a 1 ply metalized mylar yarn (31.7% by weight). The 2 ply cotton/rayon yarn is composed of 68.3% cotton and 31.7% rayon. The overall composition of the sample is 52.1% cotton, 24.2% rayon staple, 16.2% polyester filament, and 7.5% metalized mylar type yarn knit fabric.
Style 70612, is a woman’s “Cable & Gauge” label cardigan. You have indicated that the garment is constructed from 50% cotton, 22% modal, 19% polyester, and 9% metallic knit fabric. The outer surface of the fabric measures more than nine stitches per two centimeters in the direction that the stitches were formed. The garment extends from the shoulders to below the waist. The garment features a full front opening with eight button closures, self-fabric ties at the front panel neckline, long sleeves with rib knit endings, and a straight rib knit garment bottom. 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 fabric is composed of a 2 ply cotton/rayon staple yarn (73.3% by weight), and a 2 ply metalized yarn (26.7% by weight). The 2 ply cotton/rayon staple yarn has the following composition by weight: 70.7% cotton and 29.3% rayon. The 2 ply metalized yarns consists of 1 ply polyester filament yarn (69.1% by weight) and a 1 ply metalized (mylar type) yarn (30.9% by weight). The overall composition of the sample is 51.8% cotton, 21.5% rayon staple, 18.4% polyester filament, and 8.3% metalized mylar type yarn knit fabric. Based on the laboratory analysis, the garment is made up of two separate two ply yarns. Accordingly, the cardigan is considered to be in chief weight of “cotton” properly classified under 6110.20.2079, HTSUS.
The applicable subheading for style 69400 will be 6110.90.9073, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted (con): Of other textile materials (con): Other (con): Other (con): Subject to cotton restraints: Women’s or girls’: Other. The duty rate will be 6% ad valorem.
The applicable subheading for style 70612 will be 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted (con.): Of cotton (con.): Other: Other: Other: Women’s or girls’: Other. The duty rate will be 16.5% 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 http://www.usitc.gov/tata/hts/.
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 Francine Vivona-Brock at 646-733-3049.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division