CLA-2-61:OT:RR:NC:N3:359
Ms. Jo Bronson Harris
Sandler, Travis & Rosenberg, P.A.
Attorneys At Law
1000 NW 57th Court
Suite 600
Miami, FL 33126
RE: The tariff classification of a woman’s cardigan from China
Dear Ms. Bronson Harris:
In your letter dated May 20, 2014 you requested a tariff classification ruling on behalf of GSCM (HK) Limited. The response was delayed due to laboratory analysis. As requested, your sample will be returned.
Style 215-14C04242, is a woman’s cardigan which you state is constructed from 44.8% cotton, 34.2% rayon, 12% polyester, 5.6% nylon and 3.4% metallic knit fabric. The outer surface of the garment’s fabric measures more than nine stitches per two centimeters in the direction that the stitches were formed. The cardigan features front panels with a decorative overlay constructed from 100% polyester woven fabric. Additional features include a u-shaped front neckline, a full front opening with a hook and eye closure at the neck, long sleeves with self-start bottoms and a self-start garment bottom. The cardigan extends from the shoulders to below the waist.
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, 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) 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.
Laboratory analysis has determined that style 215-14C04242 is composed wholly of metalized yarn. The sample is composed of one 6-ply metalized yarn composed of two 2-ply cotton/rayon/nylon staple yarn (84.9% by weight) twisted with one 2-ply metalized yarn (15.1% by weight). The 2-ply metalized yarn consists of a 1 ply-metalized yarn (22.2% by weight) twisted with a 1-ply polyester filament yarn (77.8% by weight).
The garment has the following overall composition by weight: 61.6 % cotton, 16.3% rayon (staple), 11.8% polyester (filament), 7.0% nylon (staple) and 3.3% metalized yarn.
The applicable subheading for style 215-14C04242 will be 6110.90.9073, 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 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 Renee Orsat via email at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division