The tariff classification of a woman’s pullover from China

N284418 May 26, 2017 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.90.9082 Mr. William Ortiz S.J. Stile Associates Ltd. 181 South Franklin Avenue Valley Stream, NY 11581 RE: The tariff classification of a woman’s pullover from China Dear Mr. Ortiz: In your letter dated March 9, 2017, you requested a tariff classification ruling on behalf of Neo Concept. The response was delayed due to laboratory analysis. The sample was destroyed during laboratory analysis. Style # Neo-0308-17 is a woman’s pullover constructed from 64 percent viscose, 35 percent polyester, and 1 percent metallic jersey knit fabric. The outer surface of the garment’s fabric measures more than nine stitches per two centimeters in the direction the stitches were formed. The pullover features a V-shaped front neckline, a high rear neckline, long raglan sleeves with rib-knit cuffs, and a straight rib-knit bottom. The garment extends to below the waist. In order to classify this sample we have sent it to the U.S. Customs and Border Protection laboratory. The laboratory has reported that the garment is constructed of one 2-ply rayon/nylon staple yarn with short lengths of metalized strips/yarns twisted into each ply. The metalized strips/yarns do not extend along the entire length of the yarn, but only appear randomly in small sections of each ply. The overall composition of the sample by weight is 65.3 percent rayon, 33.6 percent nylon, and 1.1 percent metallic. 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. Section XI, Statistical Notes 2 (a)(i), 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.” The applicable subheading for style # Neo-0308-17 will be 6110.90.9082, HTSUS, which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of other textile materials: Other: Subject to man-made fiber restraints: Women’s or girls’: Other. 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 via email at renee.orsat@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division