CLA-2-61:OT:RR:NC:N3:359
Mr. Samuel Focarino
Comet Customs Brokers, Inc
587 West Merrick Road
Valley Stream, NY 11580
RE: The tariff classification of a women’s knit pullover from China
Dear Mr. Focarino:
In your letter dated June 5, 2018, you requested a tariff classification ruling on behalf of your client, Charter Ventures LLC. Our response is delayed due to laboratory analysis. The submitted sample was destroyed during laboratory analysis.
Style A 18/04-0292 is a women’s pullover which you state is constructed from 100 percent acrylic (1 end) pre-twisted with 1 end of metallic yarn plus 2 ends of 100 percent acrylic yarn knit fabric. The outer surface of the garment’s fabric measures six stitches per two centimeters in the direction the stitches were formed. The pullover features a boatneck rib-knit neckline, long sleeves with rib-knit cuffs and a rib-knit bottom extending to below the waist.
Due to the composition of the garment, it was 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 fabrics. 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. In order to classify the garment we sent the sample to the U.S. Customs and Border Protection laboratory.
The laboratory has reported that style A18/04-0292 is composed of two 2-ply acrylic yarns (64 percent by weight) and one 4-ply metalized yarn (36 percent by weight) that are not twisted together. The 4-ply metalized yarn is composed of a 2-ply acrylic yarn (86.5 percent by weight) and a 2-ply metalized yarn (13.5 percent by weight) that are twisted together. The 2-ply metalized yarn consists of a 1-ply polyester filament yarn (65 percent by weight) twisted with a 1-ply metallic yarn (35 percent by weight). The overall composition by weight is 95.1 percent acrylic; 3.2 percent polyester and 1.7 percent metalized yarn.
Therefore, the applicable subheading for style A18/04-0292 will be 6110.30.3020, HTSUS, which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Other: Other: Other: Other: Sweaters: Women’s. 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