CLA-2-61:OT:RR:NC:N3:359
Ms. Carrie Turk
Cornerstone Brands, Inc.
5568 West Chester Road
West Chester, OH 45069
RE: The tariff classification of two women’s garments from China.
Dear Ms. Turk:
In your letter dated October 21, 2013 you requested a classification ruling on behalf of Travelsmith. As requested, your samples are being returned to you.
Item 50560, is a woman’s “TravelSmith®” label cardigan stated to be made of 33% acrylic, 30% nylon, 21% rayon, 10% polyester, and 6% metallic openwork knitted fabric. Upon examination, the garment appears to be made of a plied yarn containing metallic. The garment features a full front opening with tie closure at the bust, long sleeves, and a curved garment bottom. The garment extends from the shoulders to the knee area. You state that the garment will be imported in women’s sizes S-XL.
Item 50556, is a woman’s “TravelSmith®” label sweater stated to be made of 28.3% acrylic, 27.6% nylon, 22.4% rayon, 13.2% polyester, and 8.5% metallic knit fabric. Upon examination, the garment appears to be made of a plied yarn containing metallic. 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 rib knit crew neck, short sleeves with 2x2 rib knit endings, and a straight 2x2 rib knit garment bottom. The garment extends from the shoulders to below the waist. You state that the garment will be imported in women’s sizes S-XL.
Due to the composition, it is necessary to analyze each yarn in the garments 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.
The applicable subheading for item 50560 will be 6110.90.9082, 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: Subject to man-made fiber restraints: Women’s or girls’: Other. The rate of duty will be 6% ad valorem
The applicable subheading for item 50556 will be 6110.90.9030, 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 man-made fiber 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).
You have stated that the garments which are the subject of this ruling contain a certain percentage by weight of metalized yarns as indicated above. We have not verified this through laboratory testing, and will assume that your stated fiber content is correct. Upon importation, however, if the fiber content is found by laboratory testing or other means to be different from that stated in this ruling, then this ruling does not apply.
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 Peggy Fitzgerald at 646-733-3052.
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division