The tariff classification of a woman’s sweater from China

N254366 October 14, 2014 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3020 Ms. Sharon Richey-McClendon DZ Trading, Ltd. 58 West 40th Street 8th Floor New York, NY 10018 RE: The tariff classification of a woman’s sweater from China Dear Ms. Richey-McClendon: In your letter dated June 11, 2014, you requested a tariff classification ruling filed on behalf of your client, Van Heusen. The response was delayed due to laboratory analysis. The remaining garment portion after laboratory analysis will be returned. Style 2290 is a woman’s sweater which you state is constructed from 94% acrylic, 4% polyester and 2% metallic knit fabric. The outer surface of the garment’s fabric measures nine stitches or fewer per two centimeters counted in the direction that the stitches were formed. The sweater features a V-shaped front neckline, long sleeves with rib knit cuffs and a rib knit bottom. The garment extends from the shoulders to the upper thigh. 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 the six and eight digit level. Laboratory analysis has determined that style 2290 is composed of a six 2-ply acrylic yarn (94.4% by weight) and one 2-ply metalized yarn (5.6% by weight) that are not twisted together. The 2-ply metalized yarn consists of a 1-ply polyester filament yarn (64.5% by weight) twisted with a 1-ply metallic yarn (35.5% by weight). The sample has the following overall composition by weight: 94.4% acrylic, 3.6% polyester (filament) and 2.0% metalized yarn. The applicable subheading for style 2290 will be 6110.30.3020, HTSUS, which provides for Sweaters…and similar articles, knitted or crocheted (con.): Of man-made fibers; Other: Other: Other . . . Sweaters: Women’s. The rate of duty will be 32 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 the 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 Renee Orsat via email at renee.orsat@ cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division