CLA-2-61:OT:RR:NC:N3:359
Ms. Vicky Lee
J. CREW Group, Inc.
770 Broadway
14th Floor
New York, NY 10003
RE: The tariff classification of two women’s sweaters from China
Dear Ms. Lee,
In your letter dated March 17, 2015, you requested a tariff classification ruling. As requested, your samples will be returned.
Style D304044 is a woman’s fully lined pullover sweater constructed from 65% viscose and 35% metallic knit fabric. The outer surface of the sweater’s fabric measures less than nine stitches per two centimeters counted in the direction that the stitches were formed. The lining is constructed from 100% merino wool. The garment features a banded rib-knit jewel collar, long sleeves with rib-knit cuffs, and a rib-knit bottom. The garment extends to below the waist. Because of the stitch count, Chapter 61 Statistical Notes 3, Harmonized Tariff Schedule of the United States, (HTSUS), applies.
In your request, you state, the garment is constructed using a single yarn that includes metallic fiber, therefore it is necessary to analyze the yarns used. A yarn containing metallic fiber in any amount is considered to be of “other fibers”, for purposes of classification at the six and eight digit levels. 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 Notes 2 (c), HTSUS, noted.
As such, the applicable subheading for style D304044 will be 6110.90.9030, HTSUS, which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted (con.): Of other textile materials (con.): Other: Sweaters for women or girls: Subject to man-made fiber restraints. The rate of duty will be 6 percent ad valorem.
Style D301144 is a woman’s pullover sweater constructed from two different types of fabrics. The front panel is constructed from 86% cotton and 14% viscose knit fabric coated with polyurethane. The collar, sleeves and rear panel are constructed from 40% wool, 35% nylon, and 25% viscose jersey knit fabric. The outer surface of the garment’s fabric measures less than nine stitches per two centimeters counted in the direction that the stitches were formed. The garment features a 2x2 rib knit banded jewel collar, long sleeves with 2x2 rib knit cuffs, two vertical inset pockets with zipper closures at the waist, and a 2x2 rib knit bottom. The sweater extends to below the waist
.
As noted, the garment is made up of two different fabrics. General Rules of Interpretation (GRI) 3 (b), HTSUS, states in pertinent part, such garments are considered a composite good with the classification determined by the material that provides the essential character. In this case, the jersey knit fabric, which is more than 60 percent of the surface area of the sweater, provides the essential character. Therefore, the garment is considered to be of knit construction.
The applicable subheading for style D301144 will be 6110.30.1520, HTSUS, which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted (con.): Of man- made fibers (con.): Other: Containing 23 percent or more by weight of wool or fine animal hair: Sweaters: women’s or girls’. The rate of duty rate will be 17 percent ad valorem.
The submitted samples are not marked with their country of origin. Section 134.11 of the Customs Regulations (19 C.F.R. 134.11) provides in part:
Unless excepted by law...every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit, in such a manner as to indicate to an ultimate purchaser in the U.S. the English name of the country of origin of the article, at the time of importation into the Customs territory of the U.S.
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 Renée M. Orsat at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division