The tariff classification of a woman’s upper body garment from China

N281722 April 11, 2017 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Ms. Jessica N. Woltering Mason Companies Inc. 1251 1st Avenue Chippewa Falls, WI 55774 RE: The tariff classification of a woman’s upper body garment from China Dear Ms. Woltering: In your letter dated November 29, 2016, you requested a tariff classification ruling. Our response is delayed due to laboratory analysis. The submitted sample was destroyed during laboratory analysis. Style 1712 is a woman’s pullover stated to be constructed from 92 percent rayon, 6 percent polyester and 1 percent metallic. The garment’s outer fabric measures more than nine stitches per two centimeters in the direction the stitches were formed. The pullover features a self-fabric finished V-shape front and back neckline and front and back A-line panels with finished narrow straps. Additional features include exposed finished shoulders (“cold shoulder”) continuing with long sleeves with self-fabric scalloped endings, and a finished scalloped bottom that extends to below the waist. Due to the composition of the garment, it was 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 fabrics. 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 the garment we sent the sample to the U.S. Customs and Border Protection laboratory. The laboratory has reported that style 1712 is composed of two 2-ply rayon yarns (61.4 percent by weight) and a 4-ply metallic yarn (38.6 percent by weight) that are not twisted together. The overall fiber composition by weight is 92.5 percent rayon, 4.8 polyester and 2.7 percent metallic. Therefore, the applicable subheading for style 1712 will be 6110.30.3059, HTSUS, which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles: Of man-made fibers: Other: Other: Other: Other: Women’s or girls’. 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 at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division