The tariff classification of a woman’s sweater from China.

N055460 March 30, 2009 CLA-2-61:OT:RR:NC:3:359 CATEGORY: Classification TARIFF NO.: 6110.90.9042 Ms. Shelly Mendoza Seattle Pacific Industries, Inc. P.O. Box 58710 Seattle, WA 98138 RE: The tariff classification of a woman’s sweater from China. Dear Ms. Mendoza: This letter is issued to replace the ruling dated March 16, 2009 under file number N052623. That ruling was correct according to the facts presented at the time of issuance. You state that at the time you incorrectly gave the fiber content as 55% rayon, 41% acrylic, and 4% wool knit fabric. The correct fiber content for style J3SJK65 is 55% ramie, 41% acrylic, and 4% wool knit fabric. Based on the revised fiber content, the classification changes to HTSUS 6110.90.9042. A revised ruling follows. In your letter dated February 19, 2009 you requested a classification ruling. As requested, your sample is being returned to you. The submitted sample, style J3SJK65, is a woman’s “Unionbay” label sweater that is constructed from 55% ramie, 41% acrylic, and 4% wool knit fabric. The outer surface of the garment measures nine or fewer stitches per two centimeters in the direction the stitches were formed. The garment features a 2x2 rib knit placket, a full front opening with one button closure, long sleeves with 2x2 rib knit endings, and a 2x2 rib knit garment bottom. The garment extends from the shoulders to below the waist. The applicable subheading for the sweater will be 6110.90.9042, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted (con): Of other textile materials (con): Other: Sweaters for women or girls: other: other: other. The duty rate will be 6% 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