CLA-2-61:OT:RR:NC:N1:361
Jan Ching
Grand CHB Inc.
3047 W. Valley Blvd
Alhambra, CA 91803
RE: The tariff classification of a women’s knit sweater from China
Dear Ms. Ching:
In your letter dated March 24, 2025, you requested a tariff classification ruling. The response was delayed
due to laboratory analysis. The sample was destroyed during laboratory analysis
In your request, you state that the women’s knitted sweater is constructed from 85 percent acrylic, 10 percent
polyester, and 5 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 mock
turtleneck, diamond and cable knit patterns at the front panel, long sleeves, and a ribbed knit straight hem
with side slits 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 U.S Customs and Border Protection laboratory has reported that the women’s knitted sweater is
composed of one, four-ply yarn. The yarn is composed of a two-ply acrylic yarn (85.9 per by weight) and
twisted together with two-ply metalized yarn (14.1 percent by weight).
The applicable subheading for the women’s knitted sweater will be 6110.90.9030, HTSUS, which provides
for Sweaters, pullovers, sweatshirts, waistcoats (vests), and similar articles, knitted or crocheted: (con.): Of
other textile materials: Other: Sweaters for women or girls: Subject to man-made fiber restraints. The general
rate of duty will be 6 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 6110.90.9030, HTSUS, listed above.
Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise
must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the
Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time, products of China will be
subject to an additional ad valorem rate of duty of 10 percent. At the time of entry, you must report the
Chapter 99 heading applicable to your product classification, i.e. 9903.01.25, in addition to subheading
6110.90.9030, HTSUS, listed above.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under
subheading 6110.90.9030, 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 6110.90.9030, HTSUS, listed above.
The tariffs and additional duties cited above are current as of this ruling’s issuance. 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,
(for)
Denise Faingar
Acting Director
National Commodity Specialist Division