CLA-2-61:OT:RR:NC:N3:359
Mr. Samuel Forcarino
Comet Customs Brokers, Inc.
587 W. Merrick Road
Valley Stream, NY 11580
RE: The tariff classification of a women’s sweater from China
Dear Mr. Forcarino:
In your letter dated July 27, 2018, you requested a tariff classification ruling on behalf of your client, Charter Ventures LLC. The ruling was delayed due to laboratory analysis. The sample was destroyed during the laboratory analysis.
Style 550376 is a women’s jersey knit sweater of man-made fibers. The outer surface of the garment’s fabric measures four stitches per two centimeters in the direction the stitches were formed. The sweater features a rib-knit turtle neck collar, long sleeves with rib-knit cuffs and a rib-knit bottom that extends to below the waist. Additional features include contrasting stripes throughout the front and back panels including the sleeves.
In order to classify the sample we have sent it to the U.S. Customs and Border Protection laboratory.
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).
Chapter 61, Statistical Notes 3, HTSUS, states in pertinent part, “For purposes of this chapter, statistical provisions for sweaters include garments, whether or not known as pullovers, vests, or cardigans, the outer surfaces of which are constructed essentially with 9 or fewer stitches per 2 centimeters measured in the direction the stitches were formed, …”.
The laboratory has reported style 550376 is composed of three separate yarns that are not twisted together: one metallic fancy yarn (82 percent by weight) an 8 ply black acrylic yarn (10.3 percent by weight), and an 8 ply green/grey yarn (7.7 percent by weight).
The overall fiber content by weight of the submitted sample is 72.5 percent acrylic, 24.9 percent nylon, 1.6 percent polyester and 1.0 percent metallic.
The applicable subheading for style 550376 will be 6110.30.3020, HTSUS , which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar garments: Of man-made fibers: Other: Other: Other: Other: Women’s: Other. 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