The tariff classification of a women’s garment from China.

N045875 March 6, 2009 CLA-2-61:OT:RR:NC:359:N045875 CATEGORY: Classification TARIFF NO.: 6110.90.9073 Ms. Yvonne M. Whitley Pacific Alliance USA Inc. 1359 Broadway, 21 Floor NY, NY 10018 RE: The tariff classification of a women’s garment from China. Dear Ms. Whitley: In your letter dated November 25, 2008 you requested a tariff classification ruling. The submitted sample will be returned as per your request. Style JMHA2665 is a women’s striped pattern (orange and aqua colored) novelty knit pullover featuring a rounded front neckline, short raglan sleeves, and a straight garment bottom. The garment has a “jhcollectibles” label. You have indicated that the submitted sample is constructed from 57% cotton 23% polyester 15% rayon 5% metallic knitted fabric that has a 1/16-inch horizontal orange colored striped pattern across the garment in ½-inch intervals. The outer surface of the fabric measures more than 9 stitches per 2 centimeters in the direction that the stitches were formed. In order to classify this sample we have sent it to the U.S. Customs and Border Protection Laboratory to verify its fiber content and to analyze its yarn structure. The laboratory has reported that the fabric contains 2 yarns, an orange colored filament yarn (13% by weight of the fabric) and an aqua-colored metallic yarn (87% by weight of the fabric). The orange colored yarn contains two plies and is composed wholly of rayon. The metallic yarn contains a 2 ply yarn wholly of cotton twisted with a two ply yarn containing a ply of polyester and a ply of metallic strip. These two yarns are then twisted with another polyester yarn. The entire metallic yarn is composed of 64.4% cotton, 29.6% polyester and 6.0% metallic strip by weight. The overall fiber content of the garment was found to be 55.9% cotton 25.6% polyester 13.3% rayon and 5.2% metallic strip. Because the fabric contains metallic fibers, it is necessary to analyze the yarns used. The weight of all fibers present in a yarn that contains metallic are considered an “other fiber,” for purposes of classification at the six and eight digit levels. Since the weight of the aqua colored metallic yarn is greater than the orange colored rayon yarn, the fabric is considered to be metallic, thus “of other fibers.” As noted above, the fabric of the pullover is considered to be “of other fibers.” However, in order to determine the classification at the ten-digit level, it is necessary to apply Section XI, Statistical Note 2 to the Harmonized Tariff Schedule of the United States (HTSUS). That note states: For the purposes of the Tariff Schedule:(a)     The term "subject to cotton restraints" means articles in which:     (i)     The cotton component equals or exceeds 50 percent by weight of all the component fibers thereof; or      (ii)     The cotton and any wool, fine animal hair or man-made fibers in the aggregate equals or exceeds 50 percent by weight of all the component fibers thereof and the cotton component equals or exceeds the weight of each of the wool (including fine animal hair) and man-made fiber components.(b)     The term "subject to wool restraints" means articles not provided for in (a) above and in which the wool (including fine animal hair) component exceeds 17 percent by weight of all the component fibers thereof.(c)     The term "subject to man-made fiber restraints" means articles not provided for in (a) or (b) above and the man-made fiber component, or the man-made fibers and any cotton, wool or fine animal hair in the aggregate, equals or exceeds 50 percent by weight of all the component fibers thereof.     For the application of this note, where appropriate, only the part of the product which determines the classification under general interpretive rule 3 shall be taken into account.Since the fiber content meets the requirements of 2 (a) (i) above, that is, the cotton exceeds 50 percent by weight of all the component fibers, the garment is “subject to cotton fiber restraints.” The applicable subheading for JMHA2665 will be 6110.90.9073, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of other textile materials: Other: Other: Subject to cotton restraints: Women’s or girls’: Other. The rate of duty will be 6 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 World Wide Web at http://www.usitc.gov/tata/hts/. 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 Francine Vivona-Brock at (646) 733-3049. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division