The tariff classification of a woman’s sleeveless garment from China

N268339 December 22, 2015 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.90.9030 Ms. Denise Smalls Kohl’s Department Stores 1400 Broadway – 20th Floor New York, NY 10018 RE: The tariff classification of a woman’s sleeveless garment from China Dear Ms. Smalls: In your letter dated August 26, 2015, you requested a tariff classification ruling. As requested, your sample will be returned. Style EL54S199 is a woman’s sleeveless sweater, which you state, is constructed of 93% acrylic, 5% polyester, and 2% metallic knit fabric. The outer surface of the garment’s fabric measures nine or fewer stitches per two centimeters counted in the horizontal direction. The garment features a fold over collar, a full front opening with no means of closure, and side vents at the self-fabric bottom. The garment extends 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 determined the garment is composed of two yarns. The Laboratory has reported that the garment is constructed of one 5-ply metalized yarn (51.1% by weight) and one 3-ply acrylic yarn (48.9% by weight). The 5-ply metalized yarn is composed of a 2-ply metalized yarn (7.0% by weight) twisted with a 3-ply acrylic yarn (93.0% by weight). The 2-ply metalized yarn is composed of a 1-ply metalized (mylar type) yarn (37.4% by weight) twisted with a 1-ply polyester yarn (62.6% by weight). The garment has the following overall composition by weight: 96.4% acrylic, 2.2% polyester, and 1.4% metalized (mylar type) knit fabric. 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 laboratory analysis, the garment is constructed using two yarns, only one of which includes metallic fibers. That yarn, which is made from acrylic and metallic fibers, makes up 51.1 percent of the fabric, and is considered an "other fiber." At the statistical level, in order to determine whether the garment is "subject to restraints," each type of fiber is considered separately. Because the man-made fibers exceed 50 percent by weight of all the fibers present, the garment is considered to be "subject to man-made restraints". For purposes of this chapter, statistical provisions are provided for sweaters, whose outer surface is constructed essentially with 9 or fewer stitches per 2 centimeters measured in the direction the stitches were formed. Chapter 61 Statistical Notes 3, noted. Accordingly, the applicable subheading for style EL54S199 will be 6110.90.9030, 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: Sweaters for women or girls: Subject to man-made fiber restraints. 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 Renée Orsat via email at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division