CLA-2-61:OT:RR:NC:N3:359
Ms. Celeste Aguirre-Fernandez
Gap, Inc.
2 Folsom Street
San Francisco, CA 94105
RE: The tariff classification of two women’s upper body garments from China
Dear Ms. Aguirre-Fernandez:
In your letter dated October 1, 2018, you requested a tariff classification. 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 390060/BOM #418917 (cardigan style) is composed of two single ply staple rayon yarns: a single ply filament nylon yarn twisted with a metalized yarn. The overall fiber content is 86.4 man-made fiber (rayon/nylon) and 13.6 percent metalized fiber. The outer surface of the garment’s fabric measures eighteen stitches per two centimeters in the direction the stitches were formed.
The wide rib knit cardigan features a V-shaped front neckline, a high rear neckline, a full front opening with a five button closure, long sleeves with finished endings and a straight ribbed bottom extending to below the waist.
In addition, the laboratory has reported style 390034 and petite style 396523/BOM #418916 (pullover styles) are composed of two single ply staple rayon yarns: a single ply filament nylon yarn twisted with a metalized yarn. The overall fiber content is 86.8 percent man-made (rayon/nylon) fiber and 13.2 metalized fiber. The outer surface of the garment’s fabric measures twenty eight stitches per two centimeters in the direction the stitches were formed.
The sleeveless, wide rib-knit pullover features a round neckline, finished armholes and a straight rib-knit bottom extending to below the waist.
The applicable subheading for styles 390060/BOM #418917, 390034, and 396523/BOM #418916 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: 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