CLA-2-61:OT:RR:NC:N3:359
Mr. Alan Kahn
Adjmi Apparel Group
100 West 33rd Street, Suite 1105
New York, NY 10001
RE: The tariff classification of a woman’s sweater from China.
Dear Mr. Kahn:
In your letters dated August 14, 2012 and October 23, 2012 you requested a classification ruling. As requested, your sample is being returned to you.
Style HSW216, is a woman’s “Dream Out Loud” label sweater. You have indicated that the garment is constructed from 98% viscose and 2% 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 extends from the shoulders to below the waist. The garment features a rib knit crew neck, long sleeves with 3x3 rib knit endings, and a 3x3 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 issued its report on 2/1/2013. The laboratory has reported that the garment is composed of a silver stripe (53.2% by weight) and a black stripe (46.8% by weight). The black stripe is composed wholly of two 2-ply cotton yarns. The silver stripe is composed wholly of three 2-ply metalized yarns. The three 2-ply metalized yarns consist of two 2-ply cotton yarns (89.1% by weight) twisted with one 2-ply metalized yarn (10.9% by weight). The one 2-ply metalized yarn is composed of a 1-ply metalized mylar-type yarn (34.9% by weight) twisted with a 1-ply polyester multifilament yarn (65.1% by weight). The overall composition of the sample is 94.2% cotton, 3.8% polyester multifilament, and 2% metalized mylar type knit fabric.
Due to the composition, it is necessary to analyze each yarn in the garment to determine whether any yarn qualifies as a metalized yarn under heading 5605, HTSUS, and then to determine the chief weight of the fabric. The weight of all fibers present in a yarn that qualifies under heading 5605, HTSUS, is governed by Section XI, Note 2 (B) (a) at the six and eight digit level. At the statistical level, in order to determine whether the garment is “subject to restraints,” each type of fiber is considered separately. Section XI, Statistical Note 2, HTSUS, is noted.
The applicable subheading for style HSW216 will be 6110.90.9026, 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): Sweaters for women or girls: subject to cotton restraints. The duty rate will be 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 359 at 646-733-3049.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division