NY N341057: The tariff classification of a women’s sweater

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

N341057  
March 27, 2025
  CLA-2-61:OT:RR:NC:N1:361  
CATEGORY: Classification  
TARIFF NO.: 6110.30.3020, 9903.01.24, 9903.88.15
  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 antoinette.peek-williams@cbp.dhs.gov.  
Sincerely,
   Steven A. Mack  Director  National Commodity Specialist Division