CLA-2-61:OT:RR:NC:N3:359
Ms. Karen Yost
C-Air Customs Brokers
International Freight Forwarders
9841 Airport Blvd., Suite 1400
Los Angeles, CA 90045
RE: The tariff classification of a woman’s sweater from China.
Dear Ms. Yost:
In your letter dated May 29, 2012 you requested a classification ruling on behalf of JJ Basics LLC. As requested, your sample is being returned to you.
Style 9NJ06, is a woman’s sweater. You have indicated that the garment is constructed of 66.2% cotton, 25% nylon, 5.9% polyester, and 2.9% metallic knit fabric. The outer surface of the garment measures nine or fewer stitches per two centimeters in the direction the stitches were formed. The garment features a rounded neckline with rib knit trim, long sleeves, and a straight garment bottom. Both the sleeves and garment bottom feature 1 x 1 ribbed knit self-start bottoms. The garment extends to below the waist.
In order to classify this sample we have sent it to the U.S. Customs and Border Protection Laboratory for analysis. The laboratory issued its analysis on September 28, 2012. The laboratory found the garment to be composed of three separate yarns, two of which are the same, a 4-ply cotton/nylon yarn. The third yarn is a 2-ply metalized yarn (8.2% by weight). The two 4-ply cotton/nylon yarns are composed of a 2-ply cotton yarn twisted with one multifilament nylon yarn. This 3-ply yarn is again twisted with a multifilament nylon yarn.
The 2-ply metalized yarn is composed of a metalized Mylar-type yarn twisted with a polyester multifilament yarn. The garment has the following overall composition by weight: 68.6% cotton, 23.3% nylon, 5.5% polyester, and 2.6% Mylar-type metalized knit fabric.
You asserted classification as an “of other textile materials” garment under 6110.90.9026, HTSUS. However, the garment is made up of three separate yarns. Accordingly, the garment is considered to be in chief weight of “cotton” properly classified under 6110.20.2020, HTSUS.
The applicable subheading for the sweater will be 6110.20.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of cotton: Other: Other: Sweaters: Women’s. 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 359 at 646-733-3049.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division