The tariff classification of a woman’s pullover from China

N265997 December 11, 2015 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Mr. Ming Kwok Yiu Fat Garment Limited 6/F Winful Industrial Building 15-17 Tai Yip Street Kwun Tong, Kowloon, Hong Kong RE: The tariff classification of a woman’s pullover from China Dear Mr. Kwok: In your letter dated June 18, 2015, you requested a tariff classification ruling. The response was delayed due to laboratory analysis. The remaining garment portion after laboratory analysis will be returned. Style ZH006 is a woman’s pullover, which you stated, is constructed from 100% acrylic (with metallic fiber) knit fabric. The outer surface of the garment’s fabric measures more than nine stitches per two centimeters in the direction in which the stitches were formed. The pullover features a self-fabric round rib knit neckline, long sleeves with self-fabric endings, and a straight bottom. The garment extends from the shoulders to below the waist.In order to classify this sample, we sent it to the U.S. Customs and Border Protection Laboratory to verify its fiber content and to analyze its yarn structure. The laboratory has reported that the garment is constructed wholly of 2-ply staple yarns. The 2-ply staple yarns are composed of two 1-ply single staple acrylic yarns. 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, 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. As the submitted sample is solely constructed from 100 percent acrylic jersey knit fabric, the applicable subheading for style ZH006 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: Other: 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 Orsat via email at renee.orsat@ cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division