The tariff classification of a woman’s garment from China

N260155 April 9, 2015 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.90.9030 Ms. Belinda Lopez PVH Corporation 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 December 8, 2014, you requested a tariff classification ruling. As requested, your sample will be returned. Style 452328 is a woman’s sweater which you state to be made from 90% acrylic, 6% polyester, and 4% metallic knit fabric. The outer surface of the garment’s fabric measures fewer than nine stitches per two centimeters counted in the direction that the stitches were formed. The garment features a scoop front neckline, a high rear neckline, short hemmed sleeves, and a hemmed bottom. The sweater extends from the shoulders 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 laboratory has reported that the style 452328 is constructed wholly of a metalized yarn. The metalized yarn is constructed of three 2-ply acrylic yarns (89.6% by weight) twisted with one 2-ply metalized yarn (10.4% by weight). The 2-ply metalized yarn consists of a 1-ply metalized yarn (36% by weight) twisted with a 1-ply polyester filament yarn (64% by weight). The garment has the following overall composition by weight: 89.6% acrylic, 6.7% polyester (filament), and 3.7% metallic knit fabric. 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. The applicable subheading for style 452328 will be 6110.90.9030, HTSUS, which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted (con.): Of other textile materials: Other (con.): Sweaters for women or girls: Subject to man-made fiber restraints. The rate of duty 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 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 Renée Orsat via email at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division