The tariff classification of woman’s upper body garments from China

N284415 September 22, 2017 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6114.30.1020 Mr. Matt Merritt United States of Aritzia Inc. 2207 Concord Pike Wilmington, Delaware 19803 RE: The tariff classification of woman’s upper body garments from China Dear Mr. Merritt: In your letter dated January 30, 2017, you requested a tariff classification ruling. Our response was delayed due to laboratory analysis. The sample remnants after laboratory analysis will be returned to you. Style SVC8-3610AP-17 is a woman’s crop top. The garment extends from the shoulder area to just above the waist and provides sufficient bust coverage. The sleeveless top features 1 inch wide shoulder straps, and an oval front and back neckline, and a self-start bottom. You state that the garment is composed of 54 percent viscose, 23 percent nylon, 5 percent metallic and 2 percent spandex knit fabric. Style SVC8-3611AP-17 is a woman’s top. The garment extends from the shoulder area to just below the waist and provides sufficient bust coverage. The sleeveless top features a mock neck, racer-style front neckline, open back with a tie closure at the middle of the back and a self-start bottom. You state that the garment is composed of 63 percent viscose, 20 percent polyester, 10 percent nylon, and 7 percent metallic knit fabric. Style SVC4-3509AP-17 is a woman’s top. The garment extends from the shoulder area to just above the waist and provides sufficient bust coverage. The sleeveless top features 1¼ inch wide straps, a square front neckline, crisscross back with a tie closure at the middle and a self-start bottom. You state that the garment is composed of 58 percent viscose, 36 percent polyester, and 6 percent metallic knit fabric. Due to the composition of styles SVC8-3610AP-17, SVC8-3611AP-17, and SVC4-3509AP-17 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 laboratory has reported that style SVC8-3610AP-17 is composed of one 4-ply rayon/polyester yarn, one 2-ply metalized yarn and one 2-ply nylon/elastomeric yarn that are not twisted together. The overall composition of the sample by weight is 53.3 percent rayon, 22.3 percent nylon, 16.8 percent polyester, 5.2 percent metalized yarn and 2.4 percent elastomeric yarn. The laboratory has also reported that style SVC8-3611AP-17 is composed of one 4-ply rayon/polyester yarn, and one 2-ply metalized yarn that are not twisted together. The overall composition of the sample by weight is 63.5 percent rayon, 20.5 percent polyester, 9.9 percent nylon, and 6.1 percent metalized yarn. Lastly, the laboratory has reported that style SVC4-3509AP-17 is composed of one 4-ply polyester/rayon yarn, and one 2-ply metalized yarn that are not twisted together. The overall composition of the sample by weight is 64 percent rayon, 20 percent polyester, 10 percent nylon, and 6 percent metalized strip yarn. Although you requested classification of styles SVC8-3610AP-17, SVC8-3611AP-17, and SVC4-3509AP-17 under subheading 6114.90.9010, HTSUS, which provides for Tops…. knitted or crocheted: Of other textile materials, based on laboratory analysis the garments are considered to be made of man-made fibers. Consequently, the applicable subheading for styles SVC8-3610AP-17, SVC8-3611AP-17, and SVC4-3509AP-17 will be 6114.30.1020 HTSUS, which provides for other garments, knitted or crocheted, of man-made fibers: Tops, Women’s or girls’. The rate of duty will be 28.2% 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 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 Antoinette Peek-Williams at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division