The tariff classification of a woman’s pullover from China

N256891 June 26, 2015 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Mr. Yogi Koya Interglobo Customs Brokers 4 Expressway Plaza Suite 216 Boyle Heights, NY 10119 RE: The tariff classification of a woman’s pullover from China Dear Mr. Koya: In your letter dated September 3, 2014, you requested a tariff classification ruling. The response was delayed due to laboratory analysis. Style 14WF09089/14WF9090 is a woman’s pullover, which you state is constructed from 49% cotton, 33% rayon, 10% nylon, 5% polyester and 3% metallic. The outer surface of the garment’s fabric measures seventeen stitches per two centimeters in the direction that the stitches were formed. The pullover features a rib-knit jewel neckline, long sleeves with rib-knit cuffs and a rib-knit bottom. The garment extends from the shoulders 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 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 14WF09089/14WF9090 is composed of a two- ply staple cotton/rayon yarn (59.1% by weight) and a three-ply metallic yarn (40.9% by weight) in separate courses. 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 fiber composition for the pullover is 35.4% cotton, 23.7% rayon, 23.5% nylon, 11.7% polyester and 5.7% mylar-type metallic. Goods classifiable in chapters 50 to 55 and a mixture of two or more textile materials are to be classified as consisting wholly of that one textile material which predominates by weight over each other single textile material. Where a chapter or a heading refers to goods of different textile material, such materials are to be treated as a single textile material. Section XI, Note (2) A and Section XI, Note (2) B (d), HTSUS noted. As such, the chief weight of the pullover is of man-made fibers. The applicable subheading for style 14WF09089/14WF9090 will be 6110.30.3059, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted (con.): Of man-made fibers (con.): Other (con.): Other (con.) Other: Other: Women’s or girls’: Other. 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 Renée M. Orsat at renee.orsat@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division