The tariff classification of five women’s sweaters from China

 N312816 October 6, 2020 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059; 9903.88.15 Ms. Fei Zhao UC Customs, Inc. 3812 Sepulveda Blvd. Torrance, CA 90505 RE: The tariff classification of five women’s sweaters from China Dear Ms. Zhao: In your letter dated June 26, 2020, you requested a tariff classification for five women’s sweaters on behalf of your client, Ember Trading Limited. The delay was due to laboratory analysis. All samples were destroyed during analysis. You state all five samples are constructed from 76 percent polyester, 23 percent rayon and 1 percent metallic weft knit fabric. Style JSS001is a women’s sweater, the outer surface of the garment’s fabric measures fourteen stitches per two centimeters in the direction the stitches were formed. The cardigan style sweater features a rib-knit neckline, a full front opening without closure, long sleeves with three faux buttons on each rib knit cuff, two patch pockets with rib-knit finish endings and a rib-knit bottom extending to below the waist. Style JSS002 is a women’s sleeveless pullover, the outer surface of the garment’s fabric measures twenty six stitches per two centimeters in the direction the stitches were formed. The pullover features a rib-knit turtle neck, finished armholes and a self-ending bottom extending to below the waist. Style JSS003 is a women’s rib-knit pullover, the outer surface of the garment’s fabric measures twenty six stitches per two centimeters in the direction the stitches were formed. The pullover features a round rib-knit neckline, elbow length finished sleeves with three faux buttons on each side, and a self-ending bottom extending to below the waist. Style JSS004 is a women’s knit pullover, the outer surface of the garment’s fabric measures eighteen stitches per two centimeters in the direction the stitches were formed. The pullover features a rib-knit turtleneck, long sleeves with rib-knit cuffs and a rib-knit finished bottom extending to below the waist. Style JSS005 is a women’s knit pullover, the outer surface of the garment’s fabric measures sixteen stitches per two centimeters in the direction the stitches were formed. The pullover features a round rib-knit neckline, dropped long sleeves with rib-knit cuffs, four faux button closures on each lower side and a hi/low rib-knit hem 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 JSS001 is composed of one 1-ply man-made yarns and one 2-ply man-made yarns with short metalized strips/yarns that are not twisted together. The overall fiber composition is 99.4 percent man-made fibers and 0.6 percent metalized strip/yarn. The laboratory has also reported style JSS002 is composed of one 1-ply man-made yarn and one 2-ply man-made yarn with short length metalized strip yarns that are not twisted together. The overall fiber composition is 99.6 percent man-made fibers and 0.4 percent metalized strip/yarn. The laboratory has reported style JSS003 is composed of one 1-ply man-made yarns and one 2- ply man-made yarns with short length metalized strips/yarns that are not twisted together and appear randomly in small sections of the yarn. The overall fiber composition is 99.5 percent man-made yarns and 0.5 percent metalized yarn appearing randomly in small sections of the yarn. Additionally, the laboratory has reported style JSS004 is composed of one 1-ply man-made yarn and one 2-ply metalized strip/yarns that are not twisted together and do not extend along the entire length of the yarn but only appear randomly in small sections of the yarn. The overall fiber composition is 99.5 percent man-made yarn and 0.5 metalized strip/yarn. Furthermore, the laboratory has reported style JSS005 is composed of one 1-ply man-made yarn and one 2-ply man-made yarn with short length metalized strips/yarns that are not twisted together and do not extend along the entire length of the yarn but only appear randomly in small sections of the yarn. The overall fiber composition is 99.5 percent man-made yarn and 0.5 percent metalized strip/yarn. Consequently, the applicable subheading for styles JSS001, JSS002, JSS003, JSS004 and JSS005 will be 6110.30.3059 which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other: Other: Women’s or girls’: Other. 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 6110.30.3059, HTSUS, unless specifically excluded, are subject to an additional 7.5 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 6110.30.3059, 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 at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division