The tariff classification of a girl’s sweater from China

N294675 May 17, 2018 CLA-2-61:OT:RR:NC:N3:358 CATEGORY: Classification TARIFF NO.: 6110.90.9030 Mr. Jerry Armani Mamiye Brothers 1385 Broadway, Suite 1800 New York, NY 10018 RE: The tariff classification of a girl’s sweater from China Dear Mr. Armani: In your letter dated February 16, 2018, you requested a tariff classification ruling. A sample accompanied the letter. Our response was delayed due to Customs and Border Protection (CBP) laboratory testing. The sample was destroyed during testing. The sample identified as “Style/Order No. GGE 11430,” is a girl’s sweater which you state is constructed from 95 percent acrylic and 5 percent Lurex knit to shape fabric components. The outer surface of the fabric measures nine stitches per two centimeters counted in the horizontal direction. The pullover style sweater features long sleeves with rib knit cuffs, a rib knit crew neck and a rib knit bottom band. A four-inch wide piece of 100 percent polyester embroidered mesh fabric with a scalloped bottom edge is sewn on the inside of the garment along the top of the bottom band in the front and in the back. The mesh fabric hangs from underneath the sweater and is partially visible when worn. Neither the rib knit bottom band nor the embroidered mesh fabric trim encircle the entire bottom of the garment; both are unattached at the side seams. The sweater will be imported in girl’s sizes 4-6X and 7-14. Based on the garment’s stitch count, Chapter 61, Statistical Note 3, Harmonized Tariff Schedule of the United States (HTSUS) applies. The garment is, therefore, considered to be a sweater for classification purposes. Due to the composition of the sweater, 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, Notes 2 (A) and 2 (B) (a), HTSUS, at the six and eight digit level. In order to classify your sample we submitted it to our Customs and Border Protection Laboratory in New York for an analysis of the fiber content and yarn structure. The laboratory has reported that the sweater is constructed from three 4-ply metallic yarns. Each 4-ply metallic yarn is composed of a 2-ply acrylic yarn (85 percent by weight) twisted with a 2-ply metallic yarn (15 percent by weight). The 2-ply metallic yarn is composed of a 1-ply polyester yarn (65.4 percent by weight) twisted together with a 1-ply metallic yarn (34.6 percent by weight). The overall fiber composition of this sweater is 85 percent acrylic, 9.8 percent polyester and 5.2 percent metallic. The weight of all fibers present in a yarn that contains metallic are considered an "other fiber," for purposes of classification at the six and eight digit levels; therefore, the yarns of this sweater are all considered to be of “other fibers.” At the statistical level, in order to determine whether the garment is “subject to restraints”, each type of fiber is considered separately. In this case, Section XI, Statistical Note 2 (c), HTSUS, is noted. The applicable subheading for the sweater will be 6110.90.9030, Harmonized Tariff Schedule of the United States (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 the ruling, contact National Import Specialist Kim Wachtel at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division