CLA-2-61:OT:RR:NC:N3:359
Ms. Ellen J Atkins
Jeanne Pierre Originals, Inc.
35 Pinelawn Road
Suite 212E
Melville, NY 11747
RE: The tariff classification of a woman’s sweater from China
Dear Ms. Atkins:
In your letter dated January 16, 2018, you requested a tariff classification ruling. The response was delayed due to laboratory analysis. The sample was destroyed during laboratory analysis.
Style FW18-K15 is a woman’s pullover sweater, which you state is constructed from multiple yarns including metalized yarn. The outer surface of the garment’s fabric measures 8.6 stitches per two centimeters in the direction the stitches were formed. The sweater features a self-fabric round rib-knit collar, long sleeves with self-fabric rib-knit cuffs, and a self-fabric rib-knit bottom.
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, Harmonized Tariff Schedule of the United States (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. A yarn containing metallic fiber in any amount is considered to be of “other textiles”, for purposes of classification at the six and eight digit levels.
Although not legally binding the Explanatory Notes (EN) to heading 5605, which are the official interpretation of the HTSUS at the international level may be utilized. The EN to heading 5605, HTSUS, state:
This heading covers:
Yarn consisting of any textile material (including monofilament, strip and the like and paper yarn) combined with metal thread or strip, whether obtained by a process of twisting, cabling or by gimping, whatever the proportion of metal present…yarn of any textile material (including monofilament, strip and the like, and paper yarn covered with metal by any process. This category includes yarn covered with metal by (electro-deposition), or by giving it a coating of adhesive, (e.g. gelatin) and then sprinkling it with metal powder (e.g., aluminum or bronze).
In order to classify this sample we have sent it to the U.S. Customs and Border Protection laboratory.
The laboratory has reported style FW18-K15 is composed of a 2-ply cotton/acrylic blend staple yarn (57.7 percent by weight), a chain stitch metallic yarn (38.8 percent by weight), and a 2-ply metallic yarn (3.5 percent by weight) which are not twisted.
The 2-ply staple yarn is composed of cotton (59.1 percent by weight) and acrylic (40.9 percent by weight). The chain stitch metallic yarn is composed of a 1-ply polyester yarn (67.3 percent by weight) twisted together with a 1-ply metallic yarn (32.7 percent by weight). The 2-ply metallic yarn is composed of a 1-ply rayon yarn (63.9 percent by weight) twisted together with a 1 ply metallic yarn (36.1 percent by weight).
The sample has the overall composition by weight of 34.1 percent cotton, 26.1 percent polyester, 23.6 percent acrylic, 14.0 percent metallic and 2.2 percent rayon.
Chapter 61 Statistical Notes 3, HTSUS, state, “For purposes of this chapter, statistical provisions are provided for sweaters which include garments, whether or not known as pullovers, vests or cardigans, whose outer surfaces are constructed essentially with nine or fewer stitches per two centimeters measured in the direction the stitches were formed.
Consequently, the applicable subheading for style FW18-K15 will be 6110.30.3020, HTSUS, which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles: Of man-made fibers: Other: Other Other: Other Sweaters: Women’s. 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 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 [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division