N064859 N0 Ruling Active

The tariff classification of a woman’s cardigan from China.

Issued July 1, 2009 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6110.90.9082

Headings: 6110

Product description

As requested, your sample is being returned to you. The submitted sample, style GL49S538L, is a woman’s cardigan. Based on your laboratory report, the garment is constructed from 42% nylon, 40% rayon, 12% polyester, and 6% metallic jersey knit fabric. The outer surface of the garment measures more than nine stitches per two centimeters in the direction in which the stitches were formed. The garment features a rounded front neckline, a full front opening with eight button closures, long sleeves with tubular self-start bottoms, and a tubular self-start garment bottom. The garment is constructed using two 2-ply yarns. You have advised one 2-ply yarn is 51% nylon and 49% rayon and the other 2-ply yarn is 65% polyester and 35% metallic. The yarn used to knit the cardigan is created by twisting one ply of polyester with one ply of metallic, then twisting the metalized yarn with the 2-ply nylon and rayon yarn. The resulting single yarn is then knit into the fabric of the garment. Because the garment is constructed from yarns that include metallic fibers, it is necessary to analyze the yarns used. The weight of all fibers present in a yarn that contains metallic are considered an “other fiber,” for purposes of classification at the six and eight digit levels.

CBP rationale

The applicable subheading for the cardigan will be 6110.90.9082, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of other textile materials: Other: Other: Subject to man-made fiber restraints: Women’s or girls’: Other.

Full text

N064859 July 1, 2009 CLA-2-61:OT:RR:NC:3:359 CATEGORY: Classification TARIFF NO.: 6110.90.9082 Ms. Gail T. Cumins Sharretts, Paley, Carter & Blauvelt, P.C. 75 Broad Street New York, NY 10004 RE: The tariff classification of a woman’s cardigan from China. Dear Ms. Cumins: In your letter dated June 9, 2009 you requested a classification ruling on behalf of your client Ralsey Group. As requested, your sample is being returned to you. The submitted sample, style GL49S538L, is a woman’s cardigan. Based on your laboratory report, the garment is constructed from 42% nylon, 40% rayon, 12% polyester, and 6% metallic jersey knit fabric. The outer surface of the garment measures more than nine stitches per two centimeters in the direction in which the stitches were formed. The garment features a rounded front neckline, a full front opening with eight button closures, long sleeves with tubular self-start bottoms, and a tubular self-start garment bottom. The garment is constructed using two 2-ply yarns. You have advised one 2-ply yarn is 51% nylon and 49% rayon and the other 2-ply yarn is 65% polyester and 35% metallic. The yarn used to knit the cardigan is created by twisting one ply of polyester with one ply of metallic, then twisting the metalized yarn with the 2-ply nylon and rayon yarn. The resulting single yarn is then knit into the fabric of the garment. Because the garment is constructed from yarns that include metallic fibers, it is necessary to analyze the yarns used. The weight of all fibers present in a yarn that contains metallic are considered an “other fiber,” for purposes of classification at the six and eight digit levels. Based on the information you provided, the garment is constructed using a single yarn that includes metallic fibers. As such, the garment is considered to be of “other fibers.” At the statistical level, in order to determine whether the garment is "subject to restraints," each type of fiber is considered separately. Because the man-made fibers (polyester, nylon, and rayon) exceed 50 percent by weight of all the fibers present, the garment is considered to be "subject to man-made fiber restraints." The applicable subheading for the cardigan will be 6110.90.9082, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of other textile materials: Other: Other: Subject to man-made fiber restraints: Women’s or girls’: Other. The duty rate will be 6% 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 World Wide Web at http://www.usitc.gov/tata/hts/. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). You have stated that style GL49S538L which is the subject of this ruling contains a certain percentage by weight of metalized yarns as indicated above. We have not verified this through laboratory testing, and will assume that your stated fiber content is correct. Upon importation, however, if the fiber content is found by laboratory testing or other means to be different from that stated in this ruling, then this ruling does not apply. 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 Francine Vivona-Brock at 646-733-3049. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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