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

N122796 October 7, 2010 CLA-2-61:OT:RR:NC:TA:361 CATEGORY: Classification TARIFF NO.: 6108.31.0010 Ms. Laura Siegel Rabinowitz Sandler, Travis & Rosenberg, P.A. 551 Fifth Avenue, Suite 1100 New York, NY 10176 RE: The tariff classification of a woman’s top from China. Dear Ms. Rabinowitz: In your letter dated September 8, 2010, on behalf of your client Brilliant Global, Inc., you requested a classification ruling. The submitted sample, Style #264839, is a woman’s knitted top. The garment features a full frontal opening with a tie closure, ¾ length sleeves with ribbed knit cuff, and a ribbed knit bottom. The garment does not reach the waist in front. You have provided a laboratory analysis with information concerning the fiber content of the garment. You state that the body of the garment is knit from one yarn with two plies which is 100% of the garment’s weight. You also state that the first ply is 52% acrylic, 27% cotton, 16% nylon, and 5% alpaca, the second ply is composed of metallic yarn, and the metallic fiber was used to form a single yarn prior to knitting. You have provided a laboratory analysis. Based upon your laboratory analysis the overall fiber content is 65.7% acrylic, 17.7% cotton, 9.8% nylon, 4.5% alpaca, 1.2% metallic, and 1.1% polyester. Because the garment has a yarn that includes metallic fibers, the weight of all fibers present in a yarn that contains metallic is considered an "other fiber," for purposes of classification at the six and eight digit levels. We are returning your sample as you requested. The applicable subheading will be 6114.90.9010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Tops…. knitted or crocheted: Of other textile materials. The duty rate will be 5.6% 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 Peggy Fitzgerald at 646-733-3052. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division