The tariff classification of four women’s upper body garments from Cambodia and China

N278700 February 22, 2017 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Ms. Kenyata Murray Marubeni America Corporation 375 Lexington Avenue New York, NY 10017 RE: The tariff classification of four women’s upper body garments from Cambodia and China Dear Ms. Murray: In your letter dated June 29, 2016, you requested a tariff classification ruling. The response was delayed due to laboratory analysis of all four garments. The sample remnants will be returned. The cardigan of Style 39451AD stated to be constructed from 87% nylon, 9% metallic and 4% Spandex and will be manufactured in Cambodia. The outer surface of the garment’s fabric measures more than nine stitches per two centimeters in the direction the stitches were formed. The cardigan features a round neckline, a full front opening without a means of closure, long hemmed sleeves and a hemmed bottom extending to below the waist. The capped sleeveless pullover of style 39451AD stated to be constructed from 87% nylon, 9% Metallic and 4% Spandex knit fabric and will be manufactured in Cambodia. The outer surface of the garment’s fabric measures more than nine stitches per two centimeters in the direction the stitches were formed. The pullover features a jewel collar neckline and a hemmed bottom extending to below the waist. Style 35962 is a ladies pullover stated to be constructed from 49% rayon, 28% nylon, 15% polyester and 8% metallic and will be manufactured in China. The outer surface of the garment’s fabric measures more than nine stitches per two centimeters in the direction the stitches were formed. The pullover features a scooped front neckline, long sleeves with rib knit cuffs and a finished bottom extending to below the waist. The front and back panels have self-start bottoms, self-start sleeves and full fashion marks at the armholes. Style 2AA53 is a woman’s pullover stated to be constructed from 52 percent rayon, 41 percent polyester and 7 percent metallic jersey knit fabric and will be manufactured in China. The outer surface of the garment’s fabric measures more than nine stitches per two centimeters in the direction the stitches were formed. The pullover features a slightly scooped neckline, long sleeves with rib-knit cuffs and a finished bottom extending to below the waist. The front and back panels have self-start bottoms, self-start sleeves and full fashion marks at the armholes. Due to the composition of all four garments, it was 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 fabrics. 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 garments we sent the samples to the U.S. Customs and Border Protection laboratory. The laboratory has reported that the cardian of style 39451AD is composed of a one-ply nylon yarn (79.9 percent by weight), a one-ply elastomeric yarn (4.6 percent by weight) , and two 3- ply metalized yarns (15.5 percent by weight) that are not twisted together. The pullover of style 39451AD is composed of a one-ply nylon yarn (90.2 percent by weight), a one-ply elastomeric yarn (3.8 percent by weight) , and a 3-ply metalized yarn (6.0 percent by weight) that are not twisted together. The laboratory has also reported that style 35962 is composed of a 4-ply rayon/nylon yarn (77.4 percent by weight) and a 2-ply metallic yarn (22.6 percent by weight) that are not twisted together. Furthermore, the laboratory has reported that style 2AA53 is composed of two 2-ply blended rayon, cotton, polyester staple yarns (57.6 percent rayon, 33.5 percent polyester and 8.9 percent cotton) cotton ) (86.1 percent total weight) and three 2-ply metalized yarns (13.9 percent weight) that are inserted irregularly and partially into the rows from one side of the sample. The applicable subheading for the cardigan and pullover of style 39451AD, style 35962 and style 2AA53 will be 6110.30.3059, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, kintted or crochted: Of man-made fibers: Other: Other: Other: Other: Women’s or girls’: Other. The rate of duty will be 32 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 renee.orsat@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division