The tariff classification of a woman’s pullover sweater

N253879 February 12, 2015 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3020 Ms. Esther Chen Kohl’s Department Stores N56 W 17000 Ridgewood Drive Menomonee Falls, WI 53051 RE: The tariff classification of a woman’s pullover sweater Dear Ms. Chen, In your letter dated May 21, 2014, you requested a tariff classification ruling. The response was delayed due to laboratory analysis. Style JPRR342019PF is a woman’s pullover sweater, which you state is constructed from 86% acrylic, 9% polyester and 5% metallic knit fabric. The outer surface of the garment’s fabric measures seven stitches per two centimeters counted in the direction that the stitches were formed. The cardigan features a rib-knit jewel collar, a multi pattern of contrasting color in the yoke area, long sleeves with rib-knit cuffs and a rib-knit straight bottom. 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. Although not legally binding the Explanatory Notes (EN) which is the official interpretation of the HTSUS at the international level may be utilized. The EN to heading 5605, HTSUS state: This heading covers: Yarn consisting of any textile material (including monofilament, strip and the like and paper yarn) combined with metal thread or strip, whether obtained by a process of twisting, cabling or by gimping, whatever the proportion of metal present… Yarn of any textile material (including monofilament, strip and the like, and paper yarn covered with metal by any process. This category includes yarn covered with metal by (electro-deposition), or by giving it a coating of adhesive (e.g. gelatin) and then sprinkling it with metal powder (e.g., aluminum or bronze). CBP’s laboratory analysis has determined that style JPRR342019PF is composed of a two 2-ply acrylic staple yarn (91.1% by weight) and one 2-ply metallic yarn (8.9% by weight) which are not twisted together. The construction of the yarn in this case is not as delineated in the EN (1) to heading 5605, HTSUS and therefore, cannot be considered a metalized yarn of heading 5605, HTSUS. The laboratory analysis further revealed the overall composition for the sweater is 91.1% acrylic staple yarn, 5.9% polyester filament yarn and 3.0% Mylar-type metallic yarn. Consequently, the applicable subheading for style JPRR342019PF will be 6110.30.3020, HTSUS, which provides for Sweaters, pullovers, waistcoats (vests) and similar articles, knitted or crocheted (con.): Of man-made fibers (con.): Other (con.): Other (con.): Other (con.): Other: Sweaters: Women’s. The rate of duty will be 32 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 http://www.usitc.gov/tata/hts/. 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 Renee M. Orsat at renee.orsat@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division