CLA-2-61:OT:RR:NC:N3:359
Ms. Fei Zhao
UC Customs, Inc.
3812 Sepulveda Blvd.
Torrance, CA 90505
RE: The tariff classification of three women’s garments from China
Dear Ms. Zhao:
In your letter dated November 10, 2020, you requested a tariff classification for three women’s upper body garments on behalf of your client, Ember Trading Limited. The ruling was delayed due to laboratory analysis in which the samples were destroyed.
Style TT31100012775 version C is a women’s cardigan constructed from 95 percent polyester and 5 percent metallic knit fabric. The outer surface of the garment’s fabric measures 13 stitches per two centimeters in the direction the stitches were formed. The cardigan features a V-shaped neckline, a full front opening without means of closure, long sleeves with rib-knit cuffs, two front patch pockets (one on either side) below the waist, and a rib-knit bottom extending to below the waist.
Style TT1804X-C-1 is a women’s sweater constructed from 67 percent acrylic, 20 percent polyester, 11 percent metallic and 2 percent spandex knit fabric. The outer surface of the garment’s fabric measures seven stitches per two centimeters in the direction the stitches were formed. The sweater features a V-shaped neckline, a full front opening without means of closure, long sleeves with rib-knit cuffs, two front patch pockets (one on either side) below the waist and a finished bottom extending to below the waist.
Style FL189102 is a women’s sweater constructed from 72 percent polyester and 28 percent metallic knit fabric. The outer surface of the garment’s fabric measures five stitches per two centimeters in the direction the stitches were formed. The pullover sweater features a round rib-knit collar, long sleeves with finished endings, and a finished bottom extending 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.
The CBP laboratory reports state:
Style TT31100012775-version C is constructed of two 2-ply yarns that are wholly composed of polyester fibers. There was no evidence of metallic yarns.
Style TT1804X-C-1 is constructed of five components: one 3-ply man-made yarn (acrylic staple/polyester multifilament/elastomeric) twisted to one 2-ply man-made yarn (polyester multifilament/metallic strip).
Style FL189102 is constructed of one textured polyester multi-filament and one non-textured polyester multi-filament twisted with short pieces of 2-ply polyester filament/metal strip yarn inserted into the chain structure.
The applicable subheading for style TT31100012775-version C will be 6110.30.3059 which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests), and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other: Other: Women’s or girls’: Other. The rate of duty will be 32 percent ad valorem.
The applicable subheading for style TT1804X-C-1 will be 6110.90.9030 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 6 percent ad valorem. Chapter 61 Statistical Note 3, noted.
The applicable subheading for style FL189102 will be 6110.90.9030 which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests), and similar articles, knitted or crocheted: Of other textile materials: Other: Other: Sweaters: Subject to man-made fiber restraints: Women’s or girls’. The rate of duty will be 6 percent ad valorem. Chapter 61 Statistical Note 3, noted.
In addition, pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6110.30.30, and 6110.90.90, 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 subheadings 6110.30.3059 and 6110.90.9030 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 Renée Orsat at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division