The tariff classification of two women’s garments from China

N300820 August 12, 2020 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059; 9903.88.15 Ms. Susana Li Macy’s Merchandising Group 11 Penn Plaza New York, NY 10001 RE: The tariff classification of two women’s garments from China Dear Ms. Li: In your letter dated September 19, 2018, you requested a tariff classification ruling for two women’s garments. The request was delayed to laboratory analysis. Style AL100033130 was destroyed due to laboratory analysis. Style TH100039441 will be retained by this office. Style AL100033130 is a women’s pullover, which you state, is constructed from 86 percent nylon and 14 percent metallic knit fabric. The outer surface of the garment’s fabric measures 46 stitches per two centimeters in the direction the stitches were formed. The pullover features a mock turtle neck, long ruffled sleeves with finished endings and a straight hemmed bottom. The garment reaches to below the waist. 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. The laboratory has reported style AL100033130 is constructed of two yarns that are not twisted together (non metalized yarn): (1) one 1-ply nylon filament yarn (72.4% by weight), and one 3-ply metalized yarn (27.6% by weight). The sample has the following overall composition by weight: nylon 84.7 percent metalized yarn 15.3 percent Style TH100039441 is a women’s pullover constructed from 80 percent rayon and 20 percent nylon knit fabric. 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 off the shoulder styling with a rib-knit neckline, long belled finished sleeves with gromments and ribbons, weaving in and out of the gromments down the middle of the sleeves, and a finished bottom extending to below the waist. The applicable subheading for style AL100033130 and TH100039441 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: Of man-made fibers: Other: Other: Other: Other: Women’s or girls’: Other. The rate of duty will be 32 percent ad valorem. In addition, pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6110.30.3059, HTSUS, unless specifically excluded, are subject to an additional 15 percent ad valorem rate of duty.  At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 6110.30.3059, HTSUS, listed above.The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading.  For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively. 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/current. This ruling is being issued under the provisions of Part 177 of the Customs Federal 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 [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division