CLA-2-61:OT:RR:NC:N3:359
Ms. Bernadette Purcell
QVC, Inc.
Studio Park
1200 Wilson Drive
West Chester, PA 19380-4262
RE: The tariff classification of a woman’s sweater from China
Dear Ms. Purcell:
In your letter dated August 14, 2015, you requested a tariff classification ruling. The response was delayed due to laboratory analysis. The sample remnant after laboratory analysis will be returned.
Item number A271302 is a woman’s sweater which you state is constructed from 91% cotton, 6% polyester, and 3% metallic knit fabric. The outer surface of the garment’s fabric measures nine or fewer stitches per two centimeters counted in the horizontal direction. The sweater features a V-shaped 2x2 rib knit front neckline, long raglan sleeves with 2x2 rib knit cuffs, and a 2x2 rib knit bottom. The garment extends 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.
In order to classify this sample we have sent it to the U.S. Customs and Border Protection laboratory. The laboratory has reported that the garment is constructed of two 2-Ply cotton staple yarns (45.1% by weight) and two 5-Ply metallized yarns (54.9% by weight). The metallized yarn is composed of one 2-Ply cotton staple yarn (84.6% by weight) twisted together with one 3-Ply metallized yarn (15.4% by weight). The 3-Ply metallized yarn is composed of two 1-Ply nylon filament yarns (62.3% by weight) and one 1-Ply metallized mylar type yarn (37.7% by weight). The overall composition of the sample by weight is 91.6% cotton, 5.2% nylon, and 3.2% metallized mylar type yarn.
Statistical provisions for sweaters where the outer surface of which are constructed essentially with 9 or fewer stitches per 2 centimeters measured in the direction the stitches were formed are noted in Chapter 61, Statistical Notes 3.
Section X1, Statistical Notes 2. (a) (i), HTSUS, states in pertinent part “For the purposes of the tariff schedule: the term “subject to cotton restraints” means articles in which the cotton component equals or exceeds 50 percent by weight of all the component fibers thereof;…”.
The applicable subheading for item A271302 will be 6110.90.9026, 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 cotton restraints. 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 https://hts.usitc.gov/current.
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 Orsat via email at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division