CLA-2-61:OT:RR:N3:361
Ms. Laura Siegel Rabinowitz
Sandler Travis & Rosenberg, P.A.
551 Fifth Avenue Suite 1100
New York, NY 10176
RE: The tariff classification of women’s knit top from China
Dear Ms. Rabinowitz:
In your letter dated April 18, 2012, you requested a tariff classification ruling on behalf of your client J.J. Basics.
The submitted sample Style K1321 is a woman’s knitted top. The garment features a frontal opening with a tie closure, long sleeves with ribbed knitting. Metallic thread incorporates the sleeves, front, and back panels of the garment. The garment does not reach the waist. You have provided the overall laboratory analysis of the garment. The garment is constructed of 65.4 percent acrylic, 21.3 percent nylon, 8.4 percent polyester, and 4.9 percent metallic. The metallic fiber was to form a single yarn prior to knitting. Being that the garment has a yarn that includes metallic fibers; the weight of all fibers present in a yarn that contains metallic is considered an "other fiber," for purposes of classification at the six and eight digit levels.
In your letter you question whether Style K1321 would be classified under 6114.90.9070. Based on the features of the garment and sufficient bust coverage it is considered a top of heading 6114.90.9010, HTSUS.
We are returning your sample as requested.
The applicable subheading for the top, Style K1321, will be 6114.90.9010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Tops…. knitted or crocheted: Of other textile materials. The duty rate will be 5.6% 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 Peggy Fitzgerald at (646) 733-3052.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division