The tariff classification of a woman’s sweater from China

N266027 January 11, 2016 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.90.9030 Ms. Esther Chen Kohl’s Department Stores 1400 Broadway 21st Floor New York, NY 10018 RE: The tariff classification of a woman’s sweater from China Dear Ms. Chen: In your letter dated June 17, 2015, you requested a tariff classification ruling. The response was delayed due to laboratory analysis. As requested, the garment will be returned. Style JP53S004RRA is a woman’s sweater which you stated, is constructed from 91% acrylic, 6% polyester, and 3% metallic jersey knit fabric. The outer surface of the garment’s fabric measures nine or fewer stitches per two centimeters in the direction that the stitches were formed. The sweater features a rib knit crew neck, long sleeves with rib knit endings, and a rib knit vented bottom. Additional features include, snowflake patterns of a contrasting color on the center front panel and both sleeves. 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 metalized yarns. It is constructed of a 6-Ply metalized yarn consisting of two 2-Ply acrylic staple yarns (91.5% by weight) twisted together with one 2-Ply metalized yarn (8.5% by weight). The 2-Ply metalized yarn consists of a 1-Ply polyester filament yarn (62.8% by weight) twisted together with a 1-Ply metallic yarn (37.2% by weight). The garment has the following overall composition by weight: 91.5% acrylic (staple), 5.3% polyester (filament), and 3.2% metallic knit fabric. 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, Harmonized Tariff Schedule of the United States (HTSUS), is governed by Section XI, Note 2 (B) (a) at the six and eight digit level. That yarn, which is made from acrylic and metalized fibers, makes up 91.5 percent of the fabric, and is considered an "other fiber." At the statistical level, in order to determine whether the garment is "subject to restraints," each type of fiber is considered separately. Because the man-made fibers exceed 50 percent by weight of all the fibers present, the garment is considered to be "subject to man-made restraints". For purposes of this chapter, statistical provisions are provided for sweaters, whose outer surface is constructed essentially with 9 or fewer stitches per 2 centimeters measured in the direction the stitches were formed. Chapter 61 Statistical Notes 3, noted. The applicable subheading for style JP53S004RRA will be 6110.90.9030, HTSUS, which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of other textile materials: Other: Sweaters for women or girls: Subject to man-made fiber restraints. The rate of duty will be 6% ad valorem. The submitted sample is not marked with the country of origin. Section 134.11 of the Customs Regulations (19 C.F.R. 134.11) provides in part: Unless excepted by law...every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit, in such a manner as to indicate to an ultimate purchaser in the U.S. the English name of the country of origin of the article, at the time of importation into the Customs territory of the U.S. Treasury Decision (T.D.) 54640(6) (1958) provides in pertinent part, as follows: Subject to the exceptions from marking provided under Section 304(a), Tariff Act of 1930, as amended…wearing apparel, such as shirts, blouses, coats and sweaters, etc., must be legibly and conspicuously marked with the name of the country of origin by means of a fabric label or label made from natural or synthetic film sewn or otherwise permanently affixed on the inside center of the neck midway between the shoulder seams or in that immediate area or otherwise permanently marked in that area in some other manner. 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, Deborah Marinucci Acting Director National Commodity Specialist Division