The tariff classification of three women’s sweaters from China

N277076 April 6, 2017 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.90.9030 Mr. Sam Focarino Comet Customs Brokers Inc. 420 West Merrick Road Valley Stream, NY 11580 RE: The tariff classification of three women’s sweaters from China Dear Mr. Focarino: In your letter dated May 31, 2016, you requested a tariff classification ruling on behalf of your client, Charter Ventures LLC. Our response was delayed due to laboratory analysis of all three garments. Your samples were destroyed during laboratory analysis. Style 522856 is a woman’s sleeveless sweater stated to be constructed from 78 percent polyester, 18 percent acrylic and 4 percent other fibers. The outer surface of the garment’s fabric measures three stitches per two centimeters in the direction the stitches were formed. The sleeveless sweater features a self-fabric finished mock turtleneck collar and a self-start high low bottom extending to below the waist. Style 523401 is a woman’s long sleeve pullover stated to be constructed from 78 percent polyester, 14 percent acrylic, and 4 percent other fibers. The outer surface of the garment’s fabric measures 3 stitches per 2 centimeters in the direction the stitches were formed. The pullover features a finished self-fabric mock turtleneck collar, long sleeves with finished endings and a self-start bottom extending to below the waist. Style 525502 is a woman’s long sleeve pullover stated to be constructed from 97 percent acrylic and 3 percent other fibers. The outer surface of the garment’s fabric measures 3 stitches per 2 centimeters in the direction the stitches were formed. The pullover features a rib-knit cowel neck collar, long sleeves with rib-knit cuffs and a rib-knit bottom extending to below the waist. Due to the composition of all three garments, it was necessary to analyze each yarn in the garments 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 fabrics. 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. In order to classify these garments we sent the samples to the U.S. Customs and Border Protection laboratory. The laboratory has reported that style 522856 is constructed of one metalized fancy yarn composed of three components that are twisted together: 1) white/grey blended staple yarn, 2) multifilament polyester yarn and 3) a 2-ply metalized yarn. The blended yarn is composed of polyester, acrylic and traces of wool. The multifilament yarn is wholly composed of polyester. The 2 ply metallized yarn is constructed of a 1-ply multifilament polyester yarn twisted to a metalized strip yarn with an apparent width of less than 5 millimeter. The overall sample fiber content by weight is 74.1 percent polyester, 23.9 percent acrylic and metalized strip yarn, 2.0. The laboratory has also reported that style 52340l is constructed of one metalized fancy yarn. The fancy yarn is composed of three components that are twisted together: 1) a white/grey blended staple yarn 2) a multifilament polyester yarn and 3) a 2-ply metallic yarn. The blended yarn is composed of polyester, acrylic and traces of wool. The multifilament yarn is wholly composed of polyester. The 2-ply metallic yarn is constructed of a 1-ply multifilament polyester yarn twisted to a metalized strip yarn with an apparent width of less than 5 millimeter. The overall fiber content by weight is 74.7 percent polyester 23.5 acrylic and 1.8 percent metalized strip yarn. Furthermore, the laboratory reported that style 525502 is constructed of one 8 ply metalized yarn. The metalized yarn is composed of two 3-ply staple yarns twisted to one 2 ply metallic yarn. The two 3-ply staple yarns are composed wholly of acrylic fibers. The 2-ply metallic yarn is composed of one 1-ply filament polyester yarn twisted to one metalized strip yarn. The metalized strip yarn has an apparent width of less than millimeters. The overall fiber content by weight is 96.9 acrylic, 2.2 percent polyester and 0.9 percent metalized strip yarn. Section XI, Statistical Notes 2 (a)(i), Harmonized Tariff Schedule of the United States (HTSUS), states in pertinent part “For the purposes of the tariff schedule: the term “subject to man-made fiber restraints” means articles not provided for in (a) or (b) above and the man-made fiber component, or the man-made fibers and any cotton, wool or fine animal hair in the aggregate, equals or exceeds 50 percent by weight of all the component fibers thereof.” Statistical provisions for sweaters where the outer surface of which are constructed essentially with 9 or fewer stitches per 2 centimeters measured in the direction the stitches were formed are noted in Chapter 61 Statististical Notes 3. Therefore the applicable subheading for styles 522856, 523401, and 525502 will be 6110.90.9030, HTSUS, which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests), and similar articles, knitted or crocheted: Of other textile materials (con.): Other: Sweaters for women 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 https://hts.usitc.gov/current. 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 at renee.orsat@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division