CLA-2-61:OT:RR:NC:N3:356
Ms. Lesa Hubbard
JCPenney
6501 Legacy Drive, B100
Plano, TX 75024
United States
RE: The tariff classification of women’s upper body garments from Indonesia
Dear Ms. Hubbard:
In your letter dated January 23, 2026, you requested a tariff classification ruling. Your submitted samples
were destroyed during this testing.
Style 393731 is a women’s cut and sewn, knit pullover garment with a stated fiber content of 75 percent
nylon, 15 percent polyester, 8 percent metallic, and 5 percent spandex. (We note that these percentages do
not total 100 percent.) The outer surface of the garment’s fabric measures more than nine stitches per two
centimeters in the direction the stitches were formed. The snug-fitting garment features a funnel neckline;
long, hemmed sleeves; and a straight, hemmed bottom.
Style 393912 is a women’s knit blouse with a stated fiber content of 87 percent polyester, 7 percent metallic,
and 6 percent spandex. The outer surface of the garment’s fabric measures more than 10 stitches per linear
centimeter in both the horizontal and vertical directions. The loose-fitting garment features a crew neckline;
long, hemmed sleeves; and a straight, hemmed bottom.
Style 393914 is a women’s cut and sewn, knit pullover garment with a stated fiber content of 75 percent
nylon, 22 percent metallic, and 3 percent spandex. The outer surface of the garment’s fabric measures more
than nine stitches per two centimeters in the direction the stitches were formed. The sleeveless, snug-fitting
garment features a mock neckline; gathering along the left side seam; and a straight, hemmed bottom.
You have suggested classification of all three garments under 6110.90.9082, Harmonized Tariff Schedule of
the United States (HTSUS), which provides for women’s knitted or crocheted sweaters, pullovers,
sweatshirts, waistcoats (vests), and similar garments, of other textile materials. We disagree.
Due to the composition of the garments, it was necessary to analyze each yarn in each garment to determine
whether any yarn qualifies as a metalized yarn under heading 5605, HTSUS, and then to determine the chief
weight of each fabric. A yarn that qualifies under heading 5605, HTSUS, is governed by Section XI, Note 2
(B)(a) at the six- and eight-digit levels. In accordance with this Note, a yarn that contains any amount of
metal is regarded in its entirety as a “metalized yarn” for tariff purposes.
The U.S. Customs and Border Protection (CBP) laboratory has reported that the fabric of Style 393731 is
comprised of three yarns that are not twisted, gimped, or cabled together. Yarn 1 (73.1 percent by weight of
the fabric) is a one-ply nylon multifilament yarn. Yarn 2 (3.3 percent by weight of the fabric) is a one-ply
elastomeric filament yarn. Yarn 3 (23.6 percent by weight of the fabric) is a two-ply metalized yarn
constructed of a one-ply polyester filament yarn twisted with a metallic strip.
The CBP laboratory also reported that the overall composition of Style 393731 by weight is 73.1 percent
nylon, 15.5 polyester, 8.1 metalized, and 3.3 percent elastomeric. However, as explained above, the entire
weight of Yarn 3 is to be treated as metalized. Therefore, the relevant fiber content of the garment for
classification purposes is 73.1 percent nylon, 23.6 metalized, and 3.3 percent elastomeric.
The CBP laboratory reported that the fabric of Style 393912 is comprised of three yarns that are not twisted,
gimped, or cabled together. Yarn 1 (6.7 percent by weight of the fabric) is a one-ply elastomeric
monofilament yarn. Yarn 2 (87.8 percent by weight of the fabric) is a one-ply polyester monofilament yarn.
Yarn 3 (5.5 percent by weight of the fabric) is a two-ply metalized yarn constructed of a one-ply polyester
filament yarn twisted with a one-ply metallic yarn.
The CBP laboratory also reported that the overall composition of Style 393912 by weight is 91.2 percent
polyester, 6.7 percent elastomeric, and 2.1 percent metalized. However, as explained above, the entire
weight of Yarn 3 is to be treated as metalized. Therefore, the relevant fiber content of the garment for
classification purposes is 87.8 percent polyester, 6.7 percent elastomeric, and 5.5 percent metalized.
The CBP laboratory reported that the fabric of Style 393914 is comprised of three yarns that are not twisted,
gimped, or cabled together. Yarn 1 (2.9 percent by weight of the fabric) is a one-ply elastomeric filament
yarn. Yarn 2 (55.4 percent by weight of the fabric) is a one-ply nylon multifilament yarn. Yarn 3 (41.7
percent by weight of the fabric) is a three-ply metalized yarn constructed of a two-ply nylon filament yarn
twisted with a one-ply metallic yarn.
The CBP laboratory also reported that the overall composition of Style 393914 by weight is 74.1 percent
nylon, 23.0 percent metalized, and 2.9 percent elastomeric. However, as explained above, the entire weight
of Yarn 3 is to be treated as metalized. Therefore, the relevant fiber content of the garment for classification
purposes is 55.4 percent nylon, 41.7 percent metalized, and 2.9 percent elastomeric.
The applicable subheading for Styles 393731 and 393914 will be 6110.30.3059, HTSUS, which provides for:
Sweaters, pullovers, sweatshirts, waistcoats (vests), and similar articles, knitted or crocheted: Of man-made
fibers: Other: Other: Other: Other: Other: Women’s or girls’: Other. The general rate of duty will be 32
percent ad valorem.
The applicable subheading for Style 393912 will be 6106.20.2010, HTSUS, which provides for: Women’s or
girls’ blouses and shirts, knitted or crocheted: Of man-made fibers: Other: Women’s. The general rate of
duty will be 32 percent ad valorem.
The 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/.
This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other
charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other
duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the
classification stated above, the merchandise covered by this ruling may also need to be reported with either
the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions
covering exceptions to such tariffs.
For further information to assist with the importation process, please refer to the frequently updated Cargo
Systems Messaging Service (CSMS) messages at
https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at
https://www.cbp.gov/trade/programs-administration/trade-remedies.
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 Maryalice Nowak at [email protected].
Sincerely,
(for)
James P. Forkan
Director
National Commodity Specialist Division