The tariff classification of a woman’s sweater from China

N270522 April 26, 2016 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 November 2, 2015, you requested a tariff classification ruling. The response was delayed due to laboratory analysis. The sample remnant after laboratory analysis will be returned. Style 1210LXN 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 nine or fewer stitches per two centimeters counted in the direction the stitches were formed. The sweater features a hood with a self-fabric rib knit ending, a full front opening with a zipper closure, two diagonal pockets, one on either side of the front panels, long sleeves with self-fabric rib knit cuffs, and a self-fabric 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. In order to classify this sample we have sent it to the U.S. Customs and Border Protection laboratory. The laboratory has reported that the garment is constructed of one 100% polyester chenille yarn (95.2% by weight) and one 3-PLY metalized yarn (4.8% by weight) which are not twisted together. The overall composition of the sample by weight is 97.6% polyester, and 2.4% metallic. You suggested classification under subheading 6110.90.9030, HTSUS. As noted, the fabric is made up of two different yarns. That yarn, which is made from 100% polyester chenille comprises 97.6% of the fabric; and therefore, the sweater is considered to be of “man-made fibers”, reference General Rules of Interpretation (GRI) 3(b). For purposes of this chapter, statistical provisions are provided for sweaters which include garments, whether or not known as pullovers, vests or cardigans, whose outer surfaces are constructed essentially with 9 or fewer stitches per 2 centimeters measured in the direction the stitches were formed, Chapter 61 Statistical Notes 3, noted. Consequently, the applicable subheading for style 1210LXN will be 6110.30.3020, HTSUS, which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) 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 Renée Orsat via email at [email protected]. Sincerely, Deborah C. Marinucci Acting Director National Commodity Specialist Division