The tariff classification of a women’s sweater from China

 N303343 August 15, 2019 CLA-2-61:OT:RR:NC:N3:359 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 women’s sweater from China Dear Mr. Armani: In your letter dated March 4, 2019, you requested a tariff classification ruling. The response was delayed due to laboratory analysis. The sample was destroyed during the laboratory analysis. You state, style 79E01374 is a women’s sweater constructed from 94 percent acrylic, 3 percent polyester and 3 percent lurex. The outer surface of the garment’s fabric measures 5 stitches per 2 centimeters in the direction the stitches were formed. The sweater features a crew self fabric rib-knit neckline, long sleeves with self fabric rib-knit cuffs and a self fabric rib-knit bottom extending 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. The laboratory has reported style 79E01374 is constructed of a metalized yarn. The metalized yarn is composed of one 1-ply fancy acrylic yarn (90.6 percent by weight) twisted together with three 2-ply metalized yarns (9.4 percent by weight). The 2-ply metalized yarn is composed of a 1-ply polyester yarn (67.0 percent by weight) twisted with a 1-ply metallic yarn (33.0 percent by weight). The sample has the following overall composition by weight; 90.6 percent acrylic; 6.3 percent polyester; and 3.1 percent metallic yarn. The applicable subheading for style 79E01374 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 the ruling, contact National Import Specialist Renée Orsat at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division