N163302 N1 Ruling Active

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

Issued September 21, 2011 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 M01MS2A10128, is a woman’s “Jones New York Collection” brand pullover. You have indicated that the garment is constructed from 62% rayon, 16% nylon, 15% polyester, and 7% metallic jersey knit fabric. The outer surface of the garment measures nine or fewer stitches per two centimeters in the direction the stitches were formed. The garment extends from the shoulders to below the waist. The garment features a drape front neckline, short tubular sleeves, and a tubular garment bottom. In order to classify this sample we have sent it to the U.S. Customs and Border Protection laboratory. The laboratory has determined that the garment is composed of a 4 ply metallic yarn (84.5% by weight) and a multi-filament nylon yarn (15.5% by weight). The 4 ply metallic yarn is constructed of a 2 ply multi-filament rayon yarn, 1 ply multi-filament polyester yarn, and 1 ply mylar type metallic yarn. The overall composition of the sample is 62.3% rayon, 15.5% nylon, 15% polyester, and 7.2% metallic knit fabric. 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 laboratory analysis, the garment is constructed using two yarns, only one of which includes metallic fibers. That yarn, which is made from rayon, polyester and metallic fibers, makes up 84.5 percent of the fabric, and is considered an "other fiber." At the statistical level, in order to determine whether the garments are "subject to restraints," each type of fiber is considered separately. Because the man-made fibers (rayon, nylon, and polyester) exceed 50 percent by weight of all the fibers present, the garments are considered to be "subject to man-made restraints".

CBP rationale

The applicable subheading for the pullover 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 (con): Of other textile materials (con): Other (con): Subject to man-made fiber restraints: Women’s or girls’: Other.

Full text

N163302 September 21, 2011 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.90.9082 Ms. Jennifer Rago Jones Apparel Group USA, Inc. 200W Rittenhouse circle, Door# 6 Bristol, PA 19007 RE: The tariff classification of a woman’s pullover from China. Dear Ms. Rago: In your letter dated April 27, 2011 you requested a classification ruling. As requested, your sample is being returned to you. The submitted sample, style M01MS2A10128, is a woman’s “Jones New York Collection” brand pullover. You have indicated that the garment is constructed from 62% rayon, 16% nylon, 15% polyester, and 7% metallic jersey knit fabric. The outer surface of the garment measures nine or fewer stitches per two centimeters in the direction the stitches were formed. The garment extends from the shoulders to below the waist. The garment features a drape front neckline, short tubular sleeves, and a tubular garment bottom. In order to classify this sample we have sent it to the U.S. Customs and Border Protection laboratory. The laboratory has determined that the garment is composed of a 4 ply metallic yarn (84.5% by weight) and a multi-filament nylon yarn (15.5% by weight). The 4 ply metallic yarn is constructed of a 2 ply multi-filament rayon yarn, 1 ply multi-filament polyester yarn, and 1 ply mylar type metallic yarn. The overall composition of the sample is 62.3% rayon, 15.5% nylon, 15% polyester, and 7.2% metallic knit fabric. 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 laboratory analysis, the garment is constructed using two yarns, only one of which includes metallic fibers. That yarn, which is made from rayon, polyester and metallic fibers, makes up 84.5 percent of the fabric, and is considered an "other fiber." At the statistical level, in order to determine whether the garments are "subject to restraints," each type of fiber is considered separately. Because the man-made fibers (rayon, nylon, and polyester) exceed 50 percent by weight of all the fibers present, the garments are considered to be "subject to man-made restraints". The applicable subheading for the pullover 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 (con): Of other textile materials (con): Other (con): 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). 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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