CLA-2-61:OT:RR:NC:N1:358
Leah Mendez
Kohl's
N56 W17000 Ridgewood Drive
Menomonee Falls, WI 53051
RE: The tariff classification of a girl’s cardigan from Bangladesh
Dear Ms. Mendez:
In your letter dated March 11, 2025, you requested a tariff classification ruling. The sample was submitted
for our review and subsequently sent for lab testing.
The submitted sample, style GJ5FS119KS2, is a girl’s cardigan said to be constructed of 60 percent
polyester, 36 percent nylon and 4 percent Spandex knit fabric containing more than nine stitches per two
centimeters as measured in the direction the stitches were formed. The garment extends to below the waist
and features long sleeves with ribbed cuffs, a full-front opening secured by five buttons and a crew neckline.
The surface of the fabric is of a soft, fuzzy texture with visible metallic fibers interspersed throughout. The
garment will also be imported in infant sizes under style GJ5FS119GS2
In order to determine the proper classification, the garment was submitted to the U.S. Customs and Border
Protection (CBP) laboratory for an analysis of its fiber content and yarn structure. The CBP laboratory
reported that the fabric is of weft knit construction and is composed of one nylon chain stitch yarn with
protruding short length metallized and nylon yarns inserted along the length of the chain stitch. The
metallized short length yarns are coated or covered by the presence of traces of elemental aluminum. The
CBP Laboratory further determined that the cardigan is composed of 90.6 percent nylon and 9.4 percent
metallized fibers.
In your submission, you inquire whether the garment qualifies for consideration as containing Lurex
(metallized yarn). Based on the CBP Laboratory findings, the metallized fibers present in the sample are
short-length inserts positioned along the nylon chain stitches. These fibers are not twisted or combined with
the nylon to form a single metallized yarn. Accordingly, the garment does not meet the criteria for
classification as being constructed of metallized yarn. Please refer to Headquarters Ruling Letter H326665,
dated November 21, 2022.
The applicable subheading for style GJ5FS119KS2 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: Other: Women’s or girls’:
Other.” The general rate of duty will be 32 percent ad valorem.
The applicable subheading for style GJ5FS119GS2 will be 6111.30.4000, HTSUS, which provides for
“Babies’ garments and clothing accessories, knitted or crocheted: Of synthetic fibers: Sweaters, pullovers,
sweatshirts, waistcoats (vests) and similar articles, except those imported as parts of sets.” The general rate
of duty will be 30 percent ad valorem.
Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise must
be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the
Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time, products of Bangladesh will
be subject to an additional 20 percent ad valorem rate of duty. At the time of entry, you must report the
Chapter 99 heading applicable to your product classification, i.e. 9903.02.05, in addition to subheadings
6110.30.3059 and 6111.30.4000, HTSUS, listed above.
The tariffs and additional duties cited above are current as of this ruling’s issuance. 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 Katherine Souffront at [email protected].
Sincerely,
(for)
Denise Faingar
Acting Director
National Commodity Specialist Division