CLA-2-61: OT: RR: NC: N3:359
Mr. Paul Leitner
Oceanland Service, Inc.
15241 Don Julian Road
City of Industry, CA 91745
RE: The tariff classification of two women’s garments from China
Dear Mr. Leitner.:
In your letter dated May 24, 2018, you requested a tariff classification ruling on behalf of ACCO Development, Inc. The ruling was delayed due to laboratory analysis. The samples were destroyed during laboratory analysis.
Due to the composition, it is necessary to analyze each yarn in the garments 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) to heading 5605, 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 the samples we have sent them to the U.S. Customs and Border Protection laboratory. The laboratory has reported style BR3054XH17 is constructed from a one 4-ply metallic yarn. The 4-ply yarn is composed of one 2-ply acrylic staple yarn (85 percent) twisted to one 2-ply polyester/metallic filament yarn (15 percent). The overall fiber content of the sample by weight is 85 percent acrylic, 10 percent polyester and 5 percent metallic and is of weft knit construction. The outer surface of the garment’s fabric measures less than nine stitches per two centimeters in the direction the stitches were formed. The pullover features a front round shaped faux cowl neck collar with faux pearl studded embellishments throughout, a high rise rib-knit back neckline, long sleeves with rib-knit cuffs and a rib-knit straight bottom that extends to below the waist.
In addition, the laboratory has reported style BR4206XF17 is constructed from a 4-ply metalized yarn. The 4-ply metalized yarn is composed of a 2-ply acrylic yarn (85.7 percent by weight) and a 2-ply metalized yarn (14.3 percent by weight) that are twisted together. The overall composition by weight is 85.7 percent acrylic, 9.0 percent polyester, and 5.3 percent metalized yarn and is of weft knit construction. The outer surface of the garment’s fabric measures 14 stitches per two centimeters in the direction the stitches were formed. The pullover is a one piece article simulating a two piece garment (a shell and a cardigan). The pullover features a front fold over rib-knit lapel collar, a front U-shaped rib-knit capped neckline, long sleeves with rib-knit cuffs and a rib-knit bottom that extends to below the waist.
Chapter 61 Statistical Notes 3, HTSUS, state, “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.
Consequently, the applicable subheading for style BR3054XH17 will be 6110.90.9030, HTSUS, which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests), and similar articles, knitted or crocheted: Of other textile materials: Other: Other: Sweaters for women’s or girls’: Subject to man-made fiber restraints. The rate of duty will be six percent ad valorem.
The applicable subheading for style BR4206XF17 will be 6110.90.9082, HTSUS, which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests), and similar articles, knitted or crocheted: Of other textile materials: Other: Other: Other: Subject to man-made fiber 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 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