The tariff classification of two women’s metallic sweaters from China

N280046 May 17, 2017 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.90.9030 Ms. Denise Smalls KOHLS New York Design Office 1400 Broadway 20th Floor New York, NY 10018 RE: The tariff classification of two women’s metallic sweaters from China Dear Ms. Smalls: In your letter dated July 13, 2016, you requested a tariff classification ruling. The delay was due to laboratory analysis. The submitted samples were destroyed during the laboratory analysis. Style JZ64S005RNA is a woman’s pullover constructed from two different types of fabric. The weft knit portion (the bodice) of the garment’s outer surface fabric measures three stitches per two centimeters in the direction the stitches were formed. The bodice of the sweater features a round front neckline, a high rear neckline, three-quarter length sleeves with self-fabric endings, and a self-fabric bottom that extends to the waist. An additional feature includes an eleven inch hemmed woven bottom permanently attached to the knit bottom at the waist. The knit fabric is constructed from 45 percent nylon, 25 percent acrylic, 20 percent polyester and 10 percent metallic yarn. The woven portion is constructed from 100 percent polyester. Style JZ64S005RNB is a woman’s pullover constructed from two different types of fabric. The knit portion (the bodice) of the garment’s outer surface fabric measures four stitches per two centimeters in the direction the stitches were formed. The bodice of the sweater features a front jewel neckline, a slight scooped rear neckline, three-quarter length sleeves with self-fabric endings, and a self-fabric bottom that extends to the waist. An additional feature includes an eleven inch hemmed woven bottom permanently attached to the knit bottom at the waist. The knit fabric is constructed from 50 percent nylon, 31 percent acrylic, 17 percent polyester and 2 percent metallic yarn. The woven portion is constructed from 100 percent polyester. Due to the composition of both garments, it was necessary to analyze each yarn in the garments to determine whether any yarn qualifies as a metallized 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), HTSUS, at the sixth and eight digit level. In order to classify these garments we sent both samples to the U.S. Customs and Border Protection laboratory. The laboratory has reported that style JZ64S005RNA is composed of metallic yarn. The metallic yarn is composed of a twisted 2-ply acrylic staple yarn, a fancy nylon yarn, and a fancy metallic yarn. The overall composition of the knit fabric is 59.2 percent nylon, 24.9 percent acrylic, 9.7 percent metallic, and 6.2 percent polyester. The laboratory has also reported that style JZ64S005RNB is wholly composed of a 5-ply metallic yarn. The metallic yarn is composed of one 2-ply acrylic yarn, one 2-ply metallic yarn, and one 1-ply fancy yarn. The overall composition of the knit fabric is 60.1 percent nylon, 31.1 percent acrylic, 3.6 percent polyester, 3.1 percent plastic strip, and 2.1 percent metallic yarn. Because styles JZ64S005RNA and JZ64S005RNB are constructed from two different types of fabric, they are considered a composite good, with the classification determined by that fabric that provides the essential character, General Rules of Interpretation (GRI) 3. (b), HTSUS, noted. In this case, the knit fabric of both styles imparts the essential character. Statistical provisions for sweaters where the outer surface of which are constructed essentially with nine or fewer stitches per two centimeters measured in the direction the stitches were formed are noted in pertinent part in Chapter 61 Statistical Notes 3., HTSUS. Although, the metallic knit fabrics impart the essential character of both styles, the knit fabrics contain more than 50 percent man-made fibers in the aggregate and are therefore subject to restraint levels. Section XI, Statistical Notes 2 (c), 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.” Consequently, the applicable subheading for styles JZ64S005RNA and JZ64S005RNB 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 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