CLA-2-61:OT:RR:NC:N3:358
Mr. John Peterson
Neville Peterson LLP
17 State Street 19th Floor
New York, NY 10004
RE: The tariff classification of a girl’s garment from China.
Dear Mr. Peterson:
In your letter dated February 4, 2013, on behalf of your client Target Corporation, you requested a tariff classification ruling. The remaining portion of the submitted sample, after laboratory analysis, is being returned as per your request.
The submitted sample, which does not have a style number, is described as a knitted shirred yoke cardigan sweater with pockets. The article is not a sweater because the outer surface of the fabric measures more than nine stitches per two centimeters in the direction that the stitches were formed.
The cut and sewn garment has a hemmed round neckline, a full front six button opening that fastens right over left, a front yoke with shirring below, long sleeves with rib knit cuffs, a rib knit waistband and patch pockets above the waist. The garment is constructed from a weft knit fabric that is stated to be 85% cotton, 9% polyester and 6% metallic.
In order to classify the 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 composed of two yarns: a 2-ply cotton yarn (41.7% by weight) and a 4-ply metalized yarn (58.3% by weight). The 4-ply metalized yarn consists of one 2-ply cotton yarn (73.8% by weight) twisted with one 2-ply metalized yarn (26.2% by weight). The 2-ply metalized yarn consists of a 1-ply polyester filament yarn (62.3% by weight) twisted with a 1-ply metallic yarn (37.7% by weight). The garment has the following overall composition by weight: 84.7% cotton, 9.5% polyester (filament), 5.8% metalized yarn.
The applicable subheading for the garment 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: Of other textile materials: Other: Other: Subject to cotton restraints: Women’s or girls’: Other. The rate of duty will be 6 percent 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 Bruce Kirschner at (646) 733-3048.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division