The tariff classification of a woman’s sweater from Jordan

N273541 March 10, 2016 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3020 Ms. Lena Rainbow PVH Corporation 200 Madison Avenue New York, NY 10016 RE: The tariff classification of a woman’s sweater from Jordan Dear Ms. Rainbow: In your letter dated February 23, 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 AD1932 is a woman’s sweater which you state is constructed from 33% acrylic, 26% wool, 26% polyester, and 15% 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 sweater features a fold-over rib knit collar, long sleeves with 2x2 rib knit cuffs, and a straight 2x2 rib knit bottom. 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 chain stitched yarns consisting of one 2-Ply metalized yarn (43.4% by weight) with acrylic/wool fibers (56.8% by weight) encased throughout the chain stitched yarn. The acrylic/wool fibers are not twisted together with the metalized yarn. The 2-PLY metalized yarn is composed of a 1-PLY polyester filament yarn (60.7% by weight) twisted together with a 1-PLY metalized (Mylar type) yarn (39.3% by weight). The acrylic/wool fibers have the following composition by weight: 58.5% acrylic and 41.5% wool. The overall composition of the sample by weight is 33.1% acrylic, 26.4% polyester, 23.5% wool, and 17% metalized (Mylar type) yarn. Chapter 61, Statistical Notes 3. States in pertinent part, “For purposes of this chapter, statistical provisions for sweaters include garments, whether or not known as pullovers, vests, or cardigans, the outer surfaces of which are constructed essentially with 9 or fewer stitches per 2 centimeters measured in the direction the stitches were formed, …”. Therefore, the applicable subheading for style AD1932 will be 6110.30.3020, HTSUS, which provides for Sweaters…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 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 Renée Orsat via email at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division