CLA-2-61:OT:RR:NC:N1:361
Andrew Lu
Oceanland Service Inc.
4982 4th St
Irwindale, CA 91706
RE: The tariff classification of a women’s sweater
Dear Mr. Lu:
In your letter dated July 1, 2024, you requested a tariff classification ruling for a women’s knit sweater on
behalf of your client, Athena Roma. The response was delayed due to laboratory analysis. The sample was
destroyed during laboratory analysis.
In your request, you state the women’s knit sweater is constructed from 61 percent acrylic, 23 percent
polyester, and 16 percent metallic. The outer surface of the garment’s knit fabric measures less than nine
stitches per two centimeters in the direction the stitches were formed. The sweater features a crew neckline,
long sleeves, and a straight hem that extends 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.
The Customs and Border Protection laboratory has reported the women’s knit sweater is composed of two
yarns that are not twisted together. The first yarn is composed of two-ply acrylic staple and the second yarn is
composed of one polyester multifilament and staple polyester and metalized short length inserted into the
chain structure. The overall fiber composition is 36.9 percent polyester (staple), 25.5 percent acrylic (staple),
21.2 percent metalized (short length), and 16.4 percent polyester (filament).
The applicable subheading for the women’s knit sweater will be 6110.30.3020, HTSUS, which provides for
Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: (con.): Of
man-made fibers: Other: Other: Other: Other: Sweaters: Women’s. The rate of duty will be 32 percent ad
valorem.
Effective March 4, 2025, pursuant to U.S. Note 2(u) to Subchapter III, Chapter 99, all products of China and
Hong Kong as provided by heading 9903.01.24, HTSUS, other than products classifiable under headings
9903.01.21, 9903.01.22, and 9903.01.23, HTSUS, will be subject to an additional 20 percent ad valorem rate
of duty. At the time of entry, you must report the applicable Chapter 99 heading, i.e. 9903.01.24, in addition
to subheading 6110.30.3020 HTSUS, listed above.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under
subheading 6110.30.3020, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad
valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15,
in addition to subheading 6110.30.3020, HTSUS, listed above.
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 at https://hts.usitc.gov/.
The holding set forth above applies only to the specific factual situation and merchandise description as
identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations
(CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the
information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and
complete in every material respect. In the event that the facts are modified in any way, or if the goods do not
conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and
Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.
Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic
verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection
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, please contact
National Import Specialist Antoinette Peek-Williams at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division