CLA-2-61:OT:RR:NC:N3:361
Ms. Esther Chen
Kohl’s Department Stores
1400 Broadway
21st Floor
New York, NY 10018
RE: The tariff classification of a woman’s top from China
Dear Ms. Chen:
In your letter dated May 13, 2014, you requested a classification ruling. Our response was delayed due to Customs and Border Protection laboratory analysis. Your sample will be returned.
Style WJLR342038A is a woman’s top. The garment extends from the shoulder area to just above the waist and provides sufficient coverage of the bust. The top features long sleeves, a round front neckline, a tie at the back of the neck, and back openings extending from both the nape of the neck to the middle of the back and from the middle of the back to the waist area. You state that the garment is constructed from 96% polyester and 4% metallic knit fabric.
Because of the presence of metallic yarns, it is necessary to analyze each yarn in the garment to determine whether any yarn qualifies as a metalized yarn under heading 5605, Harmonized Tariff Schedule of the United States (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).
The results of the laboratory analysis indicate that style WJLR342038A is constructed of two metalized yarns. Metalized yarn number one is constructed from two polyester fancy yarns and 2-ply metalized yarn twisted together. Metalized yarn number two is a chain-stitched yarn constructed from 2-ply metalized yarn and 2-ply polyester yarn.
Although you requested classification of style WJLR342038A as a sweater under subheading 6110.90.9030, HTSUS, the features and the cut of the garment are not of those of heading 6110. Consequently, the applicable subheading for style WJLR342038A will be 6114.90.9010, HTSUS, which provides for Tops: knitted or crocheted: Of other textile materials. The duty rate will be 5.6 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 the 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 Kimberly Rackett at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division