CLA-2-61:OT:RR:NC:N3:359
Mr. Gordon C. Anderson
C.H. Robinson Worldwide, Inc.
Minneapolis International
14800 Charlson Road
Suite 400
Eden Prairie, MN 55347-5048
RE: The tariff classification of a woman’s pullover sweater from China
Dear Mr. Anderson:
In your letter dated August 6, 2015, you requested a tariff classification ruling on behalf of Unique Fashions (HK) Ltd. The response was delayed due to laboratory analysis. The sample remnant after laboratory analysis will be returned.
Style 1000110y is a woman’s pullover sweater which you state is constructed from 51% cotton, 31% rayon, 11% metallic, and 7% nylon knit fabric. The outer surface of the garment’s fabric measures 5 stitches per two centimeters counted in the direction the stitches were formed. The sweater features a round rib knit self-fabric neckline, long sleeves with self-fabric rib knit endings, and a self-fabric rib knit bottom. The garment extends to below the waist.
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, Notes 2 (B) (a) at the six and eight digit level.
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 7-ply metallized yarn. The metallized yarn is composed of one fancy yarn (59.6% by weight) twisted together with one 4-ply metallized yarn (40.4% by weight). The fancy yarn is composed of two 1-ply cotton yarn (88.5% by weight) and one 1-ply nylon yarn (11.5% by weight). The 4-ply metallized yarn consists of a 3-ply rayon yarn (72.1% by weight) twisted together with a 1-ply metallized yarn (27.9% by weight). The overall composition of the sample by weight is 52.7% cotton, 29.1% rayon, 6.9% nylon, and 11.3% metallic.
A yarn containing metallic fiber in any amount is considered to be of “other fibers”, for purposes of classification at the six and eight digit levels. At the statistical level, in order to determine whether the garment is “subject to restraints” each type of fiber is considered separately. Section XI, Statistical Notes 2 (a), HTSUS, noted.
Because of the stitch count, Chapter 61 Statistical Notes 3, HTSUS, applies.
Accordingly, the applicable subheading for style 1000110y will be 6110.90.9026, HTSUS, which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted (con): Of other textile materials (con): Other (con): Sweaters for women or girls: subject to cotton 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 via email at [email protected].
Sincerely,
Deborah C. Marinucci
Acting Director
National Commodity Specialist Division