CLA-2-61:OT:RR:NC:N1:361
Lesa Hubbard
JC Penney
6501 Legacy Drive, St. B100
Plano, TX 75024
RE: The tariff classification of women’s upper body garment from Vietnam
Dear Ms. Hubbard:
In your letter dated April 24, 2024, you requested a tariff classification ruling. The response was delayed due
to laboratory analysis. The sample was destroyed during laboratory analysis.
In your request, you state item 365864 is constructed from 75 percent nylon, 22 percent metallic and 3
percent spandex. The outer surface of the garment’s knit fabric measures more than nine stitches per two
centimeters in the direction the stitches were formed. The off-shoulder garment features long hemmed
sleeves, asymmetrical neckline, and straight hemmed bottom that reaches below the waist.
Due to the garment’s 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 Customs and Border Protection laboratory has reported item 365864 is a weft knit consist of three yarns
that are composed of one-ply nylon multifilament, one-ply elastomeric monofilament, and three-ply nylon
and metallic. The metallic yarn is not twisted, gimped or cabled with other yarn. The overall fiber
composition is 71.9 percent nylon, 21.8 percent metalized, and 6.3 percent elastomeric.
Although you requested classification of item 365864 under heading 6110, HTSUS, the features and cut of
the garment are not those of heading 6110. Consequently, the applicable subheading for item 365864 will be
6114.30.1020, HTSUS, which provides for Other garments, knitted or crocheted: (con.): Of man-made fibers:
Tops: Women’s or girls’. The duty rate will be 28.2 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 at https://hts.usitc.gov/.
The holding set forth above applies only to the specific factual situation and merchandise description as
identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations
(CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the
information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and
complete in every material respect. In the event that the facts are modified in any way, or if the goods do not
conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and
Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.
Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic
verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection
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, please contact
National Import Specialist Antoinette Peek-Williams at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division