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

N252739 May 20, 2014 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.90.9073 Ms. Linda M. Quinn North Star World Trade Services, Inc. 1060 Lone Oak Road, Suite #112 Eagan, MN 55121 RE: The tariff classification of a woman’s sweater from China. Dear Ms. Quinn: In your letter dated April 16, 2014, you requested a tariff classification ruling on behalf of Christopher and Banks Corporation. The submitted garment is being returned as per your request. Item M4-14-1893 is a woman’s “Christopher & Banks®” label vertical cable knit sweater stated to be made of 55% cotton, 23% acrylic, 20% polyester, and 2% metallic knit fabric. Upon examination, the garment appears to be made of a 3-ply yarn containing metallic. The outer surface of the garment’s fabric measures fewer than nine stitches per two centimeters in the direction that the stitches were formed. The garment features a full front opening with a button closure, a fold over collar, long sleeves, and a straight garment bottom. The garment extends from the shoulders to below the waist. 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 item M4-14-1893 will be 6110.90.9073, 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: Other: Subject to cotton restraints: Women’s or girls’: Other. The rate of duty will be 6 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 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). You have stated that the garment which is the subject of this ruling contains a certain percentage by weight of metalized yarns as indicated above. We have not verified this through laboratory testing, and will assume that your stated fiber content is correct. Upon importation, however, if the fiber content is found by laboratory testing or other means to be different from that stated in this ruling, then this ruling does not apply. 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 Orsat via email at [email protected]. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division