CLA-2-61:OT:RR:NC:N3:359
Ms. Laura Siegel Rabinowitz
Sandler, Travis & Rosenberg, P.A.
551 Fifth Avenue, Suite 1100
NY, NY 10176
RE: The tariff classification of women’s sweaters from China
Dear Ms. Rabinowitz:
In your letter dated April 18, 2012, you requested a tariff classification ruling on behalf of J. J. Basics. The garments were forwarded to the Customs Laboratory for analysis. The remaining sample portions after laboratory analysis are being returned to you.
Style K1324 is a women’s novelty knitted sweater. The outer surface of the sweater measures fewer than nine stitches per two centimeters in the horizontal direction. The garment features a rounded front neckline, dropped short sleeves, and a self-start 1 x 1 ribbed knit straight garment bottom. The garment extends to below the waist. In order to classify this sample we sent it to the U.S. Customs and Border Protection Laboratory to verify its fiber content and to analyze its yarn structure. The laboratory has determined the garment fabric is constructed of a weft knit fabric that is composed wholly of a knitted metalized yarn. The knitted yarn is composed of seven 2-ply cotton yarns (74.4% by weight), one 1-ply nylon multifilament yarn (21.6% by weight), and one 2-ply metalized yarn (4% by weight) consisting of a metalized yarn twisted with a polyester multifilament yarn. The sample has the following overall composition by weight: 74.4% cotton 21.6% nylon multifilament 2.7% polyester multifilament 1.3% metallic.
Style 9NG 01 is a women’s 1 x 1 ribbed knitted sweater. The outer surface of the sweater measures fewer than nine stitches per two centimeters in the horizontal direction. The garment features a rounded front neckline, long raglan sleeves with 1 x 1 ribbed knit cuffs, coated fabric elbow patches, and a self-start 1 x 1 ribbed knit straight garment bottom. The garment extends to below the waist. In order to classify this sample we sent it to the U.S. Customs and Border Protection Laboratory to verify its fiber content and to analyze its yarn structure. The laboratory has determined the garment fabric is constructed of a weft knitted fabric that is constructed of three 2-ply acrylic yarns (83.3% by weight) and three 2-ply metallic yarns (16.7% by weight). The 2-ply metalized yarn is composed of a metalized mylar-type yarn (38.2% by weight) twisted with a polyester multifilament yarn (61.8% by weight). The garment has the following overall composition by weight: 83.3% acrylic 10.3% polyester 6.4% metallic.
The applicable subheading for style K1324 will be 6110.90.9026, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters, pullovers…and similar articles, knitted or crocheted: Of other textile materials: Other: Sweaters for women or girls’: Subject to cotton restraints. The duty rate will be 6% ad valorem.
The applicable subheading for style 9NG 01 will be 6110.30.3020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other . . . Other: Sweaters: Women’s. The duty rate will be 32% 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 359 at (646) 733-3049.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division