The tariff classification of a women’s sweater from China

 N319865 June 21, 2021 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.90.9090; 9903.88.15 Ms. Celeste Aguirre-Fernandez GAP Inc. 2 Folsom Street San Francisco, CA 94105 RE: The tariff classification of a women’s sweater from China Dear Ms. Aguirre-Fernandez: In your letter dated June 4, 2021, you requested a tariff classification ruling. As requested, your sample will be returned. In your request, you state style 763539 is a women’s sweater constructed from 54 percent acrylic; 26 percent polyester; 14 percent nylon; 5 percent wool; and 1 percent metallic, knit fabric. The outer surface of the garment’s fabric measures less than nine stitches per two centimeters in the direction the stitches were formed. The sweater features a mock turtleneck; long sleeves with ruffles and rib knit cuffs; and a rib knit bottom that reaches to the waist. The applicable subheading for style 763539 will be 6110.90.9090, 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: Other: Subject to man-made fiber restraints: Other: Women’s or girls’. The rate of duty will be 6 percent ad valorem. In addition, pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6110.90.90, 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 6110.90.9090 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 http://www.usitc.gov/current. You have provided an independent laboratory analysis to support your claim that the garment qualifies as a garment of metalized yarn. We have not verified this through laboratory testing and will assume that your stated fiber content is correct. Upon importation, however, if the fiber content is found by laboratory testing or other means to be different from that stated in this ruling, then this ruling does not apply. This ruling is being issued under the provisions of Part 177 of the Customs Federal 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