The tariff classification of a girls’ sweater from China

N305289 January 13, 2020 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3020; 9903.88.15 Ms. Moncy Nabors J.C. Penney Purchasing Corporation 6501 Legacy Drive MS 4202 Plano, TX 75024 RE: The tariff classification of a girls’ sweater from China Dear Ms. Nabors: In your letter dated July 15, 2019, you requested a tariff classification ruling. The response was delayed due to laboratory analysis. The sample remnant after laboratory analysis was destroyed. Item 204916 is a women’s sweater which you state is constructed from 84 percent acrylic, 12 percent polyester and 4 percent metallic knit fabric. The outer surface of the garment’s fabric measures nine or fewer stitches per two centimeters counted in the direction the stitches were formed. The sweater features a crew neck 2x2 rib knit collar, long sleeves with 2x2 rib knit cuffs, and a straight 2x2 rib knit bottom. 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 2-Ply acrylic yarn (91.1 percent by weight) and one 2-Ply metalized yarn (8.9 percent by weight) which are not twisted. The 2-PLY metalized yarn is composed of a 1-PLY polyester yarn (64.7 percent by weight) twisted together with a 1-PLY metallic yarn (35.3 percent by weight). The overall composition of the sample by weight is 91.1 percent acrylic, 5.7 percent polyester and 3.2 percent metallic yarn. The applicable subheading for item 204916 will be 6110.30.3020, HTSUS, which provides for Sweaters…and similar articles, knitted or crocheted (con.): Of man-made fibers; Other: Other: Other: Other: Sweaters: Women’s. The rate of duty will be 32 percent ad valorem. In addition, pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6110.30.3020, HTSUS, unless specifically excluded, are subject to an additional 15 percent ad valorem rate of duty.  At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 6110.30.3020, HTSUS, listed above. The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading.  For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively. 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