The tariff classification of two women’s sweaters from China

N256873 July 31, 2015 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.90.9030 Ms. Prestine Macy Ascena Shared Services Group 8323 Walton Parkway New Albany, OH 43054 RE: The tariff classification of two women’s sweaters from China Dear Ms. Macy: In your letter dated August 27, 2014, you requested a tariff classification ruling. The response was delayed due to laboratory analysis. As requested, your samples will be returned. Style 29551 is a woman’s pullover sweater, which you state is constructed from 92.6% acrylic, 4.3% polyester, 1.7% metallic, and 1.4% wool knit fabric. The outer surface of the garment’s fabric measures less than nine stitches per two centimeters counted in the direction that the stitches were formed. The pullover sweater features a rib knit cowl collar, long sleeves with rib-knit cuffs, and a rib knit bottom. The garment extends to below the waist. Style 28865misses/29095plus is a woman’s pullover sweater, which you state is constructed from 83.9% acrylic, 7.6% polyester, 6.4% nylon, 2.1% metallic knit fabric. The outer surface of the garment’s fabric measures less than nine stitches per two centimeters counted in the direction that the stitches were formed. The pullover sweater features a rib knit cowl collar, long sleeves with rib knit cuffs, and a 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. Although not legally binding the Explanatory Notes (EN) which is the official interpretation of the Harmonized Tariff Schedule of the United States (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 29551 is composed of a 20-ply metallic yarn (68.2 percent by weight), a 14-ply metallic yarn (19.8 percent by weight), a variable twisted yarn (7.1 percent by weight, and a specialty yarn (4.9 percent by weight) that are not twisted. The 20-ply metallic yarn is composed of six 3-ply staple acrylic yarns (94.8 percent by weight) twisted together with one 2-ply metallic yarn (5.2 percent by weight). The 2-ply metallic yarn is composed of a 1-ply filament polyester yarn (75.7 percent by weight twisted together with one mylar-type metallic yarn (24.3 percent by weight). The 14-ply metallic yarn is composed of four 3-ply staple acrylic yarns (92.4 percent by weight) twisted together with one 2-ply metallic yarn (7.6 percent by weight). The 2-ply metallic yarn is composed of 1-ply filament polyester yarn (78.0 percent by weight) twisted together with one mylar-type metallic yarn (22.0 percent by weight). The 1-ply variable twisted yarn is composed of acrylic (91.1 percent by weight) and wool (8.9 percent by weight) fibers blended together. The specialty yarn is composed of a 1-ply staple acrylic yarn (67.5 percent by weight and one 2-ply metallic yarn (32.5 percent by weight) which are not twisted together. The 2-ply metallic yarn is composed of 1-ply filament polyester yarn (66.4 percent by weight) twisted together with one mylar-type metallic yarn (33.6 percent by weight. The overall composition by weight is 92.8% acrylic, 4.9 percent polyester, 1.7% mylar-type metallic and 0.6% wool. It was further determined that style 28865misses/29095plus is composed of three different types of yarns: 6-ply metallic yarn (72.3 percent by weight), 2-ply staple acrylic yarns (20.5 percent by weight) and fancy nylon yarns (7.2 percent by weight) that are not twisted. The 6-ply metallic yarns are composed of two 2-ply staple acrylic yarns (85.9 percent by weight) twisted to one 2-ply metallic yarn (14.1 percent by weight). The 2-ply metallic yarns are composed of one 1-ply polyester filament yarn (78.4 percent by weight) twisted to one mylar-type metallic yarn (21.6 percent by weight). The overall composition by weight is 82.6 acrylic, 8% polyester, 7.2% nylon and 2.2% mylar-type metallic yarn. The construction of the yarns in both cases is not as delineated in the EN (1) to heading 5605, HTSUS, and therefore, cannot be considered metalized yarn of heading 5605, HTSUS. A yarn containing metallic fiber in any amount is considered to be of “other fibers”, for purposes of classification at the six and eight digit levels. At the statistical level, in order to determine whether the garment is “subject to restraints” each type of fiber is considered separately. Section XI, Statistical Notes 2 (c) HTSUS, noted. Statistical Notes 3 to Chapter 61state, ”For purposes of this chapter, statistical provisions for sweaters include garments, whether or not known as pullovers, vests or cardigans, the outer surfaces of which are constructed essentially with 9 or fewer stitches per 2 centimeters measured in the direction the stitches were formed, and garments, known as sweaters, where due to their construction the stitches on the outer surface cannot be counted in the direction the stitches were formed. The stitch count for both styles is less than nine stitches per two centimeters measured in the direction that the stitches were formed. Consequently, the applicable subheading for style 29551 and style 28865/29095 will be 6110.90.9030 (HTSUS) which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests), and similar articles, knitted or crocheted (con.): Of other textile materials: Other: Woman’s or girls’: subject to man-made fiber restraints. The rate of duty will be 6 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 Renée M. Orsat at renee.orsat@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division