The tariff classification of two women’s cardigans from China

N256255 January 26, 2015 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.20.2079 Mr. William Law Jeanne Pierre Originals Inc. 35, Pinelawn Road Suite 212E Melville, NY 11747 RE: The tariff classification of two women’s cardigans from China Dear Mr. Law, In your letter dated August 8, 2014, you requested a tariff classification ruling. The response was delayed due to laboratory analysis. Style F0741749CX is a woman’s cardigan which you state is constructed from 93% cotton, 5% polyester and 2% metallic openwork knit fabric which prevents counting stitches in the direction that the stitches were formed. The garment features a full front opening without closure, long sleeves with self-ending cuffs and a self-ending bottom that reaches the waist. You suggested classification under Heading 6114, Harmonized Tariff Schedule of the United States (HTSUS). Style F0742380CX is a woman’s cardigan which you state is constructed from 93% cotton, 5% polyester and 2% metallic openwork knit fabric which prevents counting stitches in the direction that the stitches were formed. The garment features a round collar, long sleeves with rib-knit cuffs, a full front opening with six button closures and a rib-knit bottom. The cardigan extends to below the waist. You suggested classification under subheading 6110.90.9042, HTSUS. 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. Laboratory analysis has determined that style F0741749CX is composed of a three 2-ply cotton yarn (93.0% by weight) and one 2-ply metalized yarn (7.0% by weight) that are not twisted together. The overall weight was found to be 93.0% cotton, 4.5% polyester (filament) and 2.5% metalized yarn. As described, the cardigan reaches the waist and is precluded from Heading 6114, HTSUS. Further, laboratory analysis has determined that style F0742380CX is composed of a three 2-ply cotton yarn (92.9% by weight) and one 2-ply metalized yarn (7.1% by weight) that are not twisted together. The overall weight was found to be 92.9% cotton, 4.6% polyester (filament) and 2.5% metalized yarn. The applicable subheading for styles F0741749CX and F0742380CX will be 6110.20.2079, HTSUS, which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted (con.): Of cotton (con.): Other: Other: Women’s or girls’: Other. The rate of duty will be 16.5 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 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). 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 Renee M. Orsat at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division