The tariff classification of a woman’s sweater from China

N230120 March 26, 2013 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.90.9030 Mr. Jimmy Ching Dress Barn/Maurices Inc. 30 Dunnigan Drive Suffern, NY 10901 RE: The tariff classification of a woman’s sweater from China Dear Mr. Ching: In your letters dated July 16, 2012 and August 6, 2012, you requested a tariff classification ruling. The remaining garment portion after laboratory analysis is being returned to you. Style 1500 is a woman’s “roz & ALI” label sweater which you have stated is constructed of 44% nylon, 20% acrylic, 19% metallic, and 17% wool knit fabric. The outer surface of the garment measures nine or fewer stitches per two centimeters counted in the horizontal direction. The garment features a ribbed knit collar, a full front opening with no means of closure, long sleeves with 2x2 ribbed knit flared bottoms, and a rib knit garment bottom. The garment extends to below the waist.In order to classify this sample we sent it to the U.S. Customs and Border Protection Laboratory to verify its fiber content and to analyze its yarn structure. The lab report was issued on March 22, 2013. The Laboratory has reported that the garment is constructed of chain stitched yarns consisting of two 2-ply metalized yarn (59.9% by weight) with acrylic/wool fibers (36.5% by weight) entangled throughout the chain stitched yarn and one 1-ply nylon filament yarn (3.6% by weight) inserted in the center of the chain stitch. The 2-ply metalized yarn consists of a 1-ply nylon filament yarn (64.1% by weight) twisted together with 1-ply metalized (mylar type) yarn (35.9% by weight). The acrylic/wool fibers have the following composition by weight: 52.8% acrylic and 47.2% wool. The garment has the following overall composition by weight: 42% nylon, 21.5% metalized (mylar type), 19.3% acrylic, and 17.2% wool knit fabric. Due to the composition, it is necessary to analyze each yarn in the garments to determine whether any yarn qualifies as a metalized yarn under heading 5605, 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 applicable subheading for style 1500 will be 6110.90.9030, 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: Sweaters for women or girls: Subject to man-made fiber restraints. 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 359 at (646) 733-3049. Sincerely, Thomas J. Russo Director National Commodity Specialist Division