The tariff classification of a woman’s sweater from China

N283689 May 24, 2017 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.90.9030 Mr. Sam Focarino Comet Customs Brokers, Inc. 420 West Merrick Road Valley Stream, NY 11580 RE: The tariff classification of a woman’s sweater from China Dear Mr. Focarino: In your letter dated February 14, 2017, you requested a tariff classification ruling on behalf of Charter Ventures LLC. The response was delayed due to laboratory analysis. The sample was destroyed during the laboratory analysis. Style 534182, is a woman’s sweater constructed from 96.1 percent acrylic, 2.5 percent polyester, and 1.4 percent metallic knit fabric. The outer surface of the garment’s fabric measures six stitches per two centimeters in the direction the stitches were formed. The pullover features a rib- knit crew neck, long sleeves with rib-knit cuffs and a straight rib-knit bottom with side vents. 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 style 534182 is constructed of a 3-ply metalized yarn. The 3-ply metalized yarn is constructed of a 1-ply acrylic yarn (96.1percent by weight) twisted together with a 2-ply metalized yarn (3.9 percent by weight). The 2-ply metalized yarn is composed of 1-ply polyester yarn (63.5 percent by weight) and 1-ply black metalized yarn (36.5 percent by weight). The overall composition of the sample by weight is 96.1 percent acrylic, 2.5 percent polyester, and 1.4 percent metallic. 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, HTSUS. Section XI, Statistical Notes 2 (a)(i), HTSUS, states in pertinent part “For the purposes of the tariff schedule: the term “subject to man-made fiber restraints” means articles not provided for in (a) or (b) above and the man-made fiber component, or the man-made fibers and any cotton, wool or fine animal hair in the aggregate, equals or exceeds 50 percent by weight of all the component fibers thereof.” Statistical provisions for sweaters where the outer surface of which are constructed essentially with 9 or fewer stitches per 2 centimeters measured in the direction the stitches were formed are noted in Chapter 61 Statistical Notes 3, HTSUS. The applicable subheading for style 534182 will be 6110.90.9030, HTSUS, which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of other textile materials: Other: Sweaters for women or girls: Subject to man-made fiber restraints. 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 this ruling, contact National Import Specialist Renée Orsat via email at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division