CLA-2-61:OT:RR:NC:N3:359
Ms. Deana Ferron
Phillips Van Heusen Corp.
200 Madison Avenue
New York, NY 10016
RE: The tariff classification of a woman’s pullover from India
Dear Ms. Ferron:
In your letter dated October 6, 2015, you requested a tariff classification ruling. The response was delayed due to laboratory analysis. As requested, your sample will be returned.
Style 42QK206 is a woman’s piece constructed pullover. You indicated the garment is constructed from 60% cotton, 38% polyester, and 2% lurex 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 pullover features a U-shaped front neckline, a high rear neckline, long sleeves with self-fabric cuffs, a “Calvin Klein” metal tag sewn on the upper back panel, and a hemmed bottom. The garment extends from the shoulders to below the waist.
In order to classify this sample we have sent it to the U.S. Customs and Border Protection laboratory. The laboratory has reported the garment is composed of two yarns. Yarn one consists of a blue cotton/polyester yarn (99.3% by weight) twisted together with metalized strips (0.7% by weight). The blue cotton/polyester yarn has the following composition by weight: 72.3% cotton and 27.7% polyester. Yarn #2 blue cotton/polyester yarn has the following composition by weight: 72.3% cotton and 27.7% polyester. The overall composition of the sample by weight is 71.9% cotton, 27.6% polyester, and 0.5% metalized strips.
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, 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 your letter, you requested classification under 6110.90.9090, HTSUS. 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. Referencing Section XI, Statistical Notes 2 (C), HTSUS, in order to determine whether the garment is “subject to restraints” each type of fiber is considered separately. Based on the laboratory analysis, style 42QK206 qualifies as a garment of “other fibers” and is therefore, subject to restraints.
Accordingly, style 42QK206 is properly classified under 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/.
The submitted sample is not legally marked with the country of origin. Section 134.11 of the Customs Federal 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.
Treasury Decision (T.D.) 54640(6) (1958) provides in pertinent part, as follows:
Subject to the exceptions from marking provided under Section 304(a), Tariff Act of 1930, as amended…wearing apparel, such as shirts, blouses, coats and sweaters, etc., must be legibly and conspicuously marked with the name of the country of origin by means of a fabric label or label made from natural or synthetic film sewn or otherwise permanently affixed on the inside center of the neck midway between the shoulder seams or in that immediate area or otherwise permanently marked in that area in some other manner.
This ruling is being issued under the provisions of Part 177 of the Customs Federal 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,
Deborah C. Marinucci
Acting Director
National Commodity Specialist Division