CLA-2-61:OT:RR:NC:N3:359
Ms. Celeste Aguirre-Fernandez
Gap Inc.
2 Folsom St.
6th Floor
San Francisco, CA 94105
RE: The tariff classification of a woman’s pullover from China
Dear Ms. Aguirre-Fernandez:
In your letter dated July 12, 2017, you requested a tariff classification ruling. The response was delayed due to laboratory analysis. The sample was destroyed during the laboratory analysis and will not be returned.
Master Style #383186/Merch Style #858731 is a woman’s top known as the Semi Fit Long Sleeves Classic New V-neck pullover. You state the garment is constructed from 55 percent cotton, 25 percent rayon, 18 percent nylon, and 2% Other (metallic yarn) jersey knit fabric. The pullover features a front V-neck shaped neckline, a high rear neckline, long sleeves with rib-knit cuffs, and a side vented rib-knit bottom.
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. A yarn containing metallic fiber in any amount is considered to be of “other textiles”, for purposes of classification at the six and eight digit levels.
Although not legally binding the Explanatory Notes (EN), which are the official interpretation of the HTSUS at the international level may be utilized. The EN to heading 5605, HTSUS, state:
This heading covers:
Yarn consisting of any textile material (including monofilament, strip and the like and paper yarn) combined with metal thread or strip, whether obtained by a process of twisting, cabling or by gimping, whatever the proportion of metal present…Yarn of any textile material (including
Monofilament, strip and the like, and paper yarn covered with metal by any process. This category includes yarn covered with metal by (electro-deposition), or by giving it a coating of adhesive, (e.g. gelatin) and then sprinkling it with metal powder (e.g., aluminum or bronze).
In order to classify this sample we have sent it to the U.S. Customs and Border Protection laboratory.
The laboratory has reported that Master Style #383186/Merch Style #858731 is composed of a metalized yarn (6.3 percent weight) twisted with one 2-Ply cotton/rayon staple yarn (93.7 percent by weight).
The laboratory further reported the sample has an overall composition of 60.6 percent cotton, 33.1 percent rayon, 3.8 percent nylon, and 2.5 percent metallic fiber. The outer surface of the garment’s fabric measures eight stitches per two centimeters in the direction the stitches were formed.
Chapter 61 Statistical Notes 3, HTSUS, states, “For purposes of this chapter, statistical provisions are provided for sweaters which include garments, whether or not known as pullovers, vests or cardigans, whose outer surfaces are constructed essentially with nine or fewer stitches per two centimeters measured in the direction the stitches were formed.
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, … .”
Consequently, the applicable subheading for Master Style #383186/Merch Style #858731 will be 6110.90.9026, HTSUS, which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of other textile materials: Other: Sweaters for women or girls’: Other: 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 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 at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division