CLA-2-61:OT:RR:NC:N3:357
Ms. Jessica Ko
PVH Corporation
200 Madison Avenue
New York, NY 10016
RE: The tariff classification of a girls’ jacket from China
Dear Ms. Ko:
In your letter dated May 10, 2017, you requested a tariff classification ruling. The sample you provided was sent to the CBP laboratory for analysis. The sample will be returned less those portions consumed in laboratory analysis or retained for file purposes.
Style 7163969 (BG LS TYGA HOODIE) is a girls’ jacket, which you state is constructed from 50% cotton 35% polyester 15% lurex knit fabric. The unlined, hip-length jacket features a lined hood, a full front opening secured with a zipper closure, unsecured pockets below the waist, long, tapered, hemmed sleeves, and a close-fitting, hemmed bottom.
The garment was analyzed by the CBP laboratory and found to be constructed from three yarns, two, one-ply polyester/cotton staple yarns, and one, two-ply metallized yarn, consisting of a one-ply polyester filament yarn twisted with a one-ply metallized yarn. The two, one-ply polyester/cotton staple yarns and the metallized yarn are not twisted (plied) together.
The overall fiber content of the garment by weight is 46.9% polyester 41.5% cotton 11.6% metallized (7.5% polyester filament yarn and 4.1% metallized yarn). Please note that per Section XI, Note 2(B)(a), metallized yarn is treated as a single textile material, the weight of which is to be taken as the aggregate of the weights of its components. Per the application of this note, the weight of the polyester filament yarn and the weight of the metallized yarn are added together to determine the weight of the metallized yarn.
The applicable subheading for style 7163969 (BG LS TYGA HOODIE) will be 6102.30.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s or girls’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles, knitted or croacheted, other than those of heading 6104: Of man-made fibers: Other: Other: Girls’. The rate of duty will be 28.2 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 Deanna Boldt via email at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division