The tariff classification of a woman’s sweater from China

N275376 May 24, 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 China Dear Ms. Rainbow: In your letter dated April 29, 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 42ZS310 is a woman’s sweater which you state, is constructed from 73% viscose, 17% polyester, and 10% metallic knit fabric. The outer surface of the garment’s fabric measures nine or fewer stitches per two centimeters in the direction the stitches were formed. The sweater features a V-shaped front neckline, a high rear neckline, long sleeves with rib knit cuffs, and a rib knit bottom vented on one side at the hemline. 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 1-Ply rayon yarn (73.6% by weight) and one 2-Ply metalized yarn (26.4% by weight) which are not twisted. The 2-PLY metalized yarn is composed of one 1-PLY polyester yarn (61.7% by weight) twisted together with one 1-PLY mylar-type metalized (mylar type) yarn (38.3% by weight). The overall composition of the sample by weight is 73.6% rayon, 16.3% polyester, and 10.1% metalized (mylar type) yarn. Because, Chapter 61, Statistical Notes 3., states in pertinent part, “ For purposes of this chapter, statistical provisions for sweaters include garments, …the outer surfaces of which are constructed essentially with 9 or fewer stitches per 2 centimeters measured in the direction the stitches were formed…”, the pullover will be classified accordingly. Therefore, the applicable subheading for style 42ZS310 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