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 garments from China
Dear Ms. Aguirre-Fernandez:
In your letter September 26, 2019, you requested a tariff classification ruling for two garments. The response was delayed due to laboratory analysis. The samples were destroyed during the analysis.
Style 5118907r/526840p is a women’s sweater which you state is constructed from 44 percent viscose, 34 percent nylon, 13 percent polyester and 9 percent metallic knit fabric. The outer surface of the garment’s fabric measures 5 stitches per two centimeters measured in the direction the stitches were formed. The sweater features a self-fabric rib knit collar, long sleeves with rib knit endings and a rib knit bottom. The garment extends to below the waist.
Style 498476/MERCH style 518884 is a women’s cardigan which you state is constructed from 65 percent viscose, 21 percent nylon, 11 percent metallic and 3 percent spandex knit fabric. The outer surface of the garment’s fabric measures nine stitches per two centimeters measured in the direction the stitches were formed . The cardigan features a full front opening with eight button closures, long sleeves with rib knit endings and a rib knit bottom. The garment extends to below the waist.
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.
In order to classify these two samples we have sent them to the U.S. Customs and Border Protection laboratory. The laboratory has reported that style 5118907r/526840p is constructed of one yarn with two components: a chain stitch knit tube made of one 1-ply rayon staple yarn (66.4%) and one 2-ply wholly metallized yarn (33.7%) that are not twisted together and one multifilament yarn wholly of nylon within the tube. The overall composition of the sample by weight is 41.9% rayon, 36.9% nylon and 21.2% metallic yarn.
In addition, the laboratory has reported that style 498476/MERCH/518884 is constructed of two yarns that are not twisted together: one 3-ply metallized yarn and one 2-ply nylon/spandex yarn. The 3-ply metallized yarn is constructed of one 2-ply rayon twisted to one 1-ply metallized strip. The 2-Ply nylon/spandex yarn is constructed of one nylon multifilament yarn twisted to a spandex monofilament. It is composed of 87.2 percent nylon and 12.8 percent spandex. The overall composition of the sample by weight is 80 % metallic, 17.4 % nylon and 2.6 % spandex yarn.
The applicable subheading for style 5118907r/526840p will be 6110.30.3020, HTSUS, which provides for Sweaters…and similar articles, knitted or crocheted (con.): Of man-made fibers; Other: Other: Other: Other: Sweaters: Women’s. The rate of duty will be 32 percent ad valorem.
The applicable subheading for style 498476/MERCH style 518884 will be 6110.30.3059, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted (con.): Of man-made fibers: Other: Other: Other: Women’s or girls’: Other. The duty rate will be 32% ad valorem.
In addition, pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6110.30.3020 and 6110.30.3059, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 6110.30.3020 and 6110.30.3059, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively.
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 Renee Orsat via email at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division