The tariff classification of a woman’s sweater from China

N254626 November 14, 2014 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3020 Ms. Josephine Guanio Exist Inc. 1650 N.W. 23rd Avenue Unit A Fort Lauderdale, FL 33311 RE: The tariff classification of a woman’s sweater from China Dear Ms. Guanio: In your letter dated June 20, 2014, you requested a tariff classification ruling. The response was delayed due to laboratory analysis. The sample remnant after laboratory analysis will be returned. Style 1210LX is a woman’s sweater which you state is constructed from 98% polyester and 2% metallic yarn (Lurex). The outer surface of the garment’s fabric measures six stitches per two centimeters counted in the direction that the stitches were formed. The sweater features a hood with a self-rib knit ending, long sleeves with self-rib knit endings, diagonal front pockets, a full front opening with a zipper closure and a self-rib knit ending. The garment extends 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. Laboratory analysis has determined that style 1210LX is composed of a single chenille yarn and a three-ply mylar-type yarn which are not twisted together. The three-ply mylar-type yarn is composed of two single polyester filament yarns and one non-metallic mylar-type yarn which are twisted together. The sample has the following overall composition by weight: 95.44% polyester chenille yarn, 2.74% polyester mylar-type yarn and 1.82% polyester filament yarn. The applicable subheading for style 1210LX 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 M. Orsat at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division