The tariff classification of a woman’s top from Korea

N269495 August 23, 2016 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6106.20.2010 Ms. Donna Arloro PVH 200 Madison Avenue New York, NY 10016 RE: The tariff classification of a woman’s top from Korea Dear Ms. Arloro: In your letter dated October 5, 2015, you requested a tariff classification ruling. Our response was delayed due to Customs and Border Protection laboratory analysis. Your sample remnant after laboratory analysis will be returned to you, as requested. Style 42QK267 is a woman’s top which you state is constructed from 89% nylon, 8% metallic and 3% spandex knit fabric. The outer surface of the garment’s fabric has at least 10 or more stitches per linear centimeter measured in both directions. The top features shoulder pleats, long sleeves, a round front neckline, a full back opening with zipper closure. The garment extends from the shoulder area to mid-thigh and provides sufficient bust coverage. Because of the presence of metallic yarns, 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 results of the laboratory analysis indicate that style 42QK267 is constructed of three different yarns. One 3-ply metallic yarn composed of two monofiliament nylon yarns (47% by weight) twisted together with one mylar-type strip (53% by weight). One multifilament nylon yarn (80.4% by weight) and one monofilament spandex yarn (2.9% by weight). The overall composition of the sample by weight is 88.2% nylon, 8.9% mylar-type strip, and 2.9% spandex. In your ruling request you suggest classification of style 42QK267 under subheading 6110.90.9090 HTSUS, as sweaters, pullovers: Subject to man-made fiber restraints. We find because of the stitch count, Chapter 61 Statistical Notes 3, HTSUS, the garment is specifically provided for in heading 6106. Accordingly the applicable subheading for style 42QK267 be 6106.20.2010, HTSUS, which provides for "Women’s or girls’ blouses and shirts, knitted or crocheted: Of other man-made fibers: Other. 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 World Wide Web at http://www.usitc.gov/current/. 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 Antoinette Peek-Williams via email at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division