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

N064872 July 1, 2009 CLA-2-61:OT:RR:NC:TA:N064872 CATEGORY: Classification TARIFF NO.: 6110.11.0080 Ms. Melissa Fox Barthco International, Inc. 5101 S. Broad Street Philadelphia, PA 19112 RE: The tariff classification of a women’s garment from China. Dear Ms. Fox: In your letter dated June 9, 2009, you requested a tariff classification ruling on behalf of Revue, LLC. The submitted sample is being returned as per your request. Style 940300V is a women’s cardigan constructed from 2 x 2 rib knit fabric (three quarters of the rear panel, long sleeves, hood, and 3-1/2 inch front panel banded bottom) and woven acrylic fabric (the remainder of the front panels, rear upper panel yoke, and placket). The ribbed knit fabric measures more than 9 stitches per two centimeters counted in the horizontal direction. The garment features a continuous rib knit rear panel extending from below the shoulder yoke to the garment bottom, a full front opening with a zipper closure, 2 woven patch pockets on the front panels, a loose fitting garment bottom, and long sleeves with loose fitting bottoms. The woven front panels and yoke are lined with a woven fabric. You have confirmed that the 2 x 2 ribbed knit fabric found on the rear panels, the sleeves, the hood and the front banded bottom is constructed of 51% wool 49% acrylic. The essential character of the garment is imparted by the ribbed knit portions. Style 947331V is a women’s cardigan constructed from 3 x 3 rib knit fabric and leather. The garment features continuous rib knit front panels, a full front opening with a zipper closure, a foldover collar, a loose fitting garment bottom, and long sleeves with loose fitting bottoms. The back panel is fully lined with a woven polyester fabric and has a hemmed bottom. You provided a laboratory report indicating the 3 x 3 ribbed knit fabric comprising the front panels, the sleeves, and collar is constructed of 50.5% wool 49.5% acrylic. The back panel and placket are constructed of leather. The ribbed knit fabric measures more than 9 stitches per two centimeters counted in the horizontal direction. The essential character of the garment is imparted by the rib knit portions. The applicable subheading for the both garments will be 6110.11.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of wool or fine animal hair: Of wool . . . Other: Women’s or girls’. The rate of duty will be 16% 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). You have stated that both garments which are the subject of this ruling contain a certain percentage by weight of wool and acrylic yarns as indicated above. We have not verified this through laboratory testing, and will assume that your stated fiber content is correct. Upon importation, however, if the fiber content is found by laboratory testing or other means to be different from that stated in this ruling, then this ruling does not apply. 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