CLA-2-61:OT:RR:NC:N3:359
Ms. Lena Rainbow
Phillips Van Heusen Corp.
200 Madison Avenue
New York, NY 10016
RE: The tariff classification of a woman’s sweater from Jordan
Dear Ms. Rainbow:
In your letter dated February 26, 2016, you requested a tariff classification ruling. The response was delayed due to laboratory analysis. The sample remnant after laboratory analysis will be returned.
Style AD1933 is a woman’s sweater which you state, is constructed from 50% acrylic, 25% wool, 13% metallic and 12% nylon knit fabric. The outer surface of the garment’s fabric measures nine or fewer stitches per two centimeters counted in the direction that the stitches were formed. The sweater features a U-shaped front neckline, a high rear neckline, short sleeves, an unsecured asymmetrical back panel, and a straight hemmed 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, Note 2 (B) (a) at the six and eight digit level. Further, gimped horsehair yarn…and a metalized yarn (heading 5605 are to be treated as a single textile material the weight of which is to be taken as the aggregate of the weights of its components.
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 from one 3-ply metallized yarn. The 3-ply metallized yarn is composed of a 1-ply staple acrylic/wool blended yarn (77.2% by weight), a 1-ply nylon filament yarn (8.8% by weight), and a metalized Mylar-type strip (14% by weight) twisted together. The acrylic/wool blend staple yarn is composed of 70.6% acrylic and 29.4% wool by weight. The overall composition of the sample by weight is 54.4% acrylic, 22.8% wool, 14% Mylar-type strip, and 8.8%% nylon. Based on the laboratory report, the yarns qualify under Heading 5605.
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, Statistical Notes 3.
Section X1, Statistical Notes 2. (b) states in pertinent part “… For the purposes of the tariff schedule: the term “subject to wool restraints” means articles … in which the wool (including fine animal hair) component exceeds 17 percent by weight of all the component fibers thereof.”
Consequently, the applicable subheading for style AD1933 will be 6110.90.9028, HTSUS, which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted (con): Of other textile materials (con): Other: Sweaters for women or girls’: Subject to wool 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 Renee Orsat via email at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division