The tariff classification of a woman’s pullover from Sri Lanka

N272485 September 23, 2016 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.90.9073 Ms. Lena Rainbow Phillips Van Heusen Corp. 200 Madison Avenue New York, NY 10016 RE: The tariff classification of a woman’s pullover from Sri Lanka Dear Ms. Rainbow: In your letter dated January 14, 2016, you requested a tariff classification ruling. The response was delayed due to laboratory analysis. The sample remnant after laboratory analysis will be returned. Style VC7903, is a woman’s double knit fabric pullover constructed from different types of components. You have indicated the front panel and sleeves are constructed from 55% cotton, 36% polyester, 3% metallic, 3% nylon, and 3% spandex knit fabric. The back panel is constructed from 100% polyester woven fabric. The outer surface of the garment’s knit fabric measures more than nine stitches per two centimeters in the direction that the stitches were formed. The pullover features a slightly scooped front and back capped neckline, long hemmed raglan sleeves turned up with snap closures, and a banded hemmed bottom. The garment extends from the shoulders to below the waist. 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 face fabric is constructed of a 1-Ply staple cotton yarn (91.6% by weight) and every fourth course, a 3-Ply metallic yarn (8.4% by weight). The 3-Ply metallic yarn is composed of two single ply nylon monofilament yarns (48% by weight) twisted together with a 1-Ply mylar-type metallic yarn (52% by weight). The backing fabric is constructed of a 1-Ply polyester filament yarn (42% by weight), and a 2-Ply polyester/elastomeric yarn (58% by weight) on alternate courses. The 2-Ply polyester/elastomeric yarn is composed of a 1-Ply polyester filament yarn (87% by weight) twisted together with a 1-Ply elastomeric yarn (13% by weight). The overall composition of the sample by weight is 55.9% cotton, 36% polyester, 2.9% elastomeric yarn, 2.7% mylar-type metallic, and 2.5% nylon. 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, 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. Based on the laboratory report, the yarns qualify under Heading 5605. Section XI, Statistical Notes 2. (a) (i), HTSUS, states “For the purposes of the Tariff Schedule: the term “subject to cotton restraints” means articles in which: the cotton component equals or exceeds 50 percent by weight of all the component fibers thereof:…” The applicable subheading for style VC7903 will be 6110.90.9073, (HTSUS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of other textile materials: 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 https://hts.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 Renee Orsat via email at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division