CLA-2-61:OT:RR:NC:N3:359
Mr. Showpan Y. Ng
Greenlight Express Customs Brokerage LLC
919 S. Fremont Avenue, Suite 348
Alhambra, CA 91803
RE: The tariff classification of a woman’s pullover and sweater from China.
Dear Mr. Showpan:
In your letter dated August 1, 2012, you requested a tariff classification ruling on behalf of La Mode Fashion Inc. The remaining sample portions after laboratory analysis are being returned to you.
Style DCB42223C1, is a woman’s “Croft & Barrow” label pullover. You have indicated that the garment is constructed from 89% cotton, 7% nylon, and 4% other jersey 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 v-shaped front neckline with rib knit trim, long 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 lab report was issued on October 11, 2012. The laboratory has reported that the garment is composed wholly of metalized yarns. The metalized yarn is composed of a 2-ply staple cotton yarn (87.8% by weight) twisted together with a 2-ply metalized yarn (12.2% by weight). The 2-ply metalized yarn is composed of a single ply multi-filament nylon yarn (60% by weight) twisted together with a single ply mylar-type metalized yarn (40% by weight). The overall composition of the sample is 87.8% staple cotton, 7.3% multifilament nylon, and 4.9% metalized-mylar type knit fabric.
Style DCB42232A2, is a woman’s “Croft & Barrow” label sweater. You have indicated that the garment is constructed from 90% cotton, 6% polyester, and 4% other cable 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 extends from the shoulders to below the waist. The garment features a 2x2 rib knit stand-up collar, a full front opening with a zipper closure, two kangaroo pockets at the waist area, long sleeves with 2x2 rib knit cuffs, and a straight 2x2 rib knit garment bottom. In order to classify this sample we have sent it to the U.S. Customs and Border Protection laboratory. The lab report was issued on October 1, 2012. The laboratory has reported that the garment is composed of two 2-ply staple cotton yarns (89.5% by weight) and a 2-ply metalized yarn (10.5% by weight). The 2-ply metalized yarn is composed of a single ply multifilament polyester yarn (62.5% by weight) twisted together with a single ply mylar-type metalized yarn (37.5% by weight). The overall composition of the sample is 89.5% staple cotton, 6.6% multifilament polyester, and 3.9% metalized-mylar type knit fabric.
Based on the laboratory analysis, style DCB42232A2 is made up of 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 style DCB42223C1 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 DCB42232A2 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