The tariff classification of a woman’s sweater from China.

N010384 July 20, 2007 CLA-2-61:RR:NC:TA:359 CATEGORY: Classification TARIFF NO.: 6110.30.3020 Mr. Yiu Ting Chow Amelotte International Corporation 213 West 35th Street, Suite 302 New York, NY 10001 RE: The tariff classification of a woman’s sweater from China. Dear Mr. Chow: In your letter dated April 24, 2007 you requested a classification ruling. Your sample is being returned. The submitted sample, style A58315, is a woman’s sleeveless sweater. You state that the body content is 100% acrylic and that the estimated content is 95% acrylic, 5% polyester (metallic). The outer surface of the fabric measures less than 9 stitches per 2 centimeters in the direction that the stitches were formed. The garment features a U neckline, tab-like shoulders with non-functional buttons, belt loops, a ribbed tie belt at the waist, high cut side slits, and a ribbed bottom edge. In order to classify your garment we have submitted it to the U.S. Customs and Border Protection laboratory at Newark, New Jersey for analysis of the fiber content and yarn structure. The laboratory has reported that the fabric of the sweater is composed of a 2-ply acrylic staple yarn (92.7% by weight), and a 1-ply metallized yarn (7.3% by weight). The 2-ply metallized yarn is composed of 1-ply nylon filament yarn (64.6% by weight) and 1-ply metallized mylar type strip (35.4% by weight). The metallized mylar type strip has an apparent width of less than 5mm. The overall fiber composition is 92.7% acrylic, 4.7% nylon, 2.6% metallic. For purposes of U.S. Custom’s classification, any yarn that contains any amount of metal is regarded in its entirety as "metallized yarn" for tariff purposes. Thus, the determination of which textile material predominates by weight is based not on the actual weight of metal, but on the actual weight of all yarns that contain metal. Therefore, according to the information received, this garment is in chief weight of man-made fiber yarns. The applicable subheading for the sweater will be 6110.30.3020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, knitted: of man-made fibers: women’s. The duty rate will be 32% 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 World Wide Web at http://www.usitc.gov/tata/hts/. The sweater falls within textile category 646. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov. 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 Francine Vivona-Brock at 646-733-3049. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division