The tariff classification of a woman’s garment from China

N256074 August 26, 2014 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.90.9073 Ms. Belinda Lopez PVH Corp. 200 Madison Avenue New York, NY 10016 RE: The tariff classification of a woman’s garment from China Dear Ms. Lopez: In your letter dated August 5, 2014, you requested a tariff classification ruling. As requested, your sample will be returned. Style 152311 is a woman’s pullover constructed from two different fabrics. The garment features a jewel collar neckline, long sleeves with rib knit cuffs and a partial rib knit bottom. The garment extends to below the waist. The front panel, back yoke and the sleeves are constructed from 73 percent cotton, 21 percent polyester and 6 percent metallic openwork knit fabric which prevents counting stitches in the direction that the fabric was formed. You state the metallic fiber is pre-twisted. The back panel is constructed from 100 percent polyester woven fabric. As noted, the pullover is made up of two different fabrics. Such garments are considered a composite good, with the classification determined by the fabric that imparts the essential character. The openwork knit fabric imparts the essential character of the pullover. Consequently, style 152311 is considered to be of knit construction. 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 information you provided, the garment is constructed using multiple yarns that include pre-twisted metallic fibers. As such, style 152311 is considered to be of “other fibers.” The cotton fibers exceed 50 percent by weight of all the fibers present; therefore, the garment is considered to be “subject to cotton restraints”. The applicable subheading for style 152311 will be 6110.90.9073, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters, pullovers…and similar articles, knitted or crocheted (con.): Of other textile materials: Other (con.): 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 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 at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division