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

N067581 October 8, 2009 CLA-2-61:OT:RR:NC:TAB:359 CATEGORY: Classification TARIFF NO.: 6110.30.3020 Ms. Belinda Lopez Phillips-Van Heusen Corporation 200 Madison Avenue New York, New York 10016 RE: The tariff classification of a women’s garment from China. Dear Ms. Lopez: In your letter dated June 30, 2009, you requested a tariff classification ruling. Style 3377 is a women’s “Calvin Klein” label sweater with a ribbed knit rounded front neckband, long sleeves with ribbed knit self-start bottom cuffs, and a ribbed knit finish at the garment bottom. The sleeves and the front and back panels are constructed from alternating horizontal stripes of a solid black jersey fabric and a silver/black jersey fabric which you indicated are constructed of 49% acrylic 29% nylon 10% mohair 5% wool 7% other fibers. Both fabrics measure nine or fewer stitches per two centimeters in the direction the stitches were formed. Both the solid black jersey fabric and the silver/black jersey fabric each comprise approximately 50% of the visible surface area of the sleeves and the front and back panels. You have advised that the ribbed knit neckband, cuffs, and self-start bottom finish are constructed of 47% acrylic 37% nylon 10% mohair 5% wool 1% spandex. The garment extends from the shoulders to below the waist. In order to classify this sample we have sent it to the U.S. Customs and Border Protection laboratory. The solid black jersey striped portion has the following composition by weight of 54.9% acrylic 30.9% nylon and 14.2% animal hair fibers yarn. The silver/black jersey striped portion consists of a 3-ply black yarn (86.1% by weight) and a 2-ply metalized yarn (13.9% by weight). The 3-ply black yarn is composed of 1-ply acrylic/animal hair fibers yarn (69.7% by weight) and 2-ply nylon filament yarn (30.3% by weight). The l-ply acrylic/animal hair fibers yarn has the following composition by weight: 80.8% acrylic 19.2% animal hair fibers. The 2-ply metalized yarn is composed of a 1-ply metalized (mylar type) yarn (65.4% by weight) and 1-ply polyester filament yarn (34.6% by weight). The silver/black striped portion has the following overall composition by weight: 48.5% acrylic 26.1% nylon 11.5% animal hair 9.1% polyester 4.8% metalized (mylar type) yarn. Based on the laboratory analysis, both the solid black and silver/black jersey striped fabrics are in chief weight of man-made fibers. Therefore, the garment is properly classified as a sweater of man-made fiber. The applicable subheading for the garment will be 6110.30.3020 , Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters…and similar articles, knitted or crocheted: Of man-made fibers; Other: Other: Other . . . Sweaters: Women’s. The duty rate will be 32% 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