The tariff classification of women’s garments from China

N125116 October 7, 2010 CLA-2-61:OT:RR:NC:TAB:359 CATEGORY: Classification TARIFF NO.: 6110.90.9030 Ms. Laura Siegel Rabinowitz Sandler Travis & Rosenberg, P.A. 551 Fifth Avenue, Suite 1100 NY, NY 10176 RE: The tariff classification of women’s garments from China Dear Ms. Rabinowitz: In your letter dated September 22, 2010, you requested a tariff classification ruling on behalf of Brilliant Global, Ltd. The submitted sample garment will be returned as per your request. Styles 264000 and 264749 are women’s long sleeve sweaters which you state are identical except for color. The front panels and shawl collar are constructed of a 2 x 2 ribbed knit fabric, and the back panel and long sleeves are made of a jersey fabric. Both fabrics measure nine or fewer stitches per two centimeters counted in the horizontal direction. The sweaters have full front openings with no means of closure, large shawl-like collars, and curved outer edges at the lower front panels. Both the sleeves and rear garment panel have 2 x 2 ribbed knit self-start bottoms. The garments extend to below the waist. Based on your submitted laboratory report, the garments are constructed from 97% acrylic, 2% polyester and 1% metallic knitted fabrics. The fabrics are composed of a single yarn which consists of a 6-ply acrylic yarn which has been twisted together with a 2-ply yarn containing 1-ply of polyester and 1-ply of metalized yarn. Because the garments are constructed from yarns that include metallic fibers, it is necessary to analyze the yarns used. 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. Based on the information you provided, the garments are constructed using a single yarn that includes metallic fibers. As such, the garments are considered to be of "other fibers." At the statistical level, in order to determine whether the garments are "subject to restraints," each type of fiber is considered separately. Because the man-made fibers (acrylic and polyester) exceed 50 percent by weight of all the fibers present, the garments are considered to be “subject to man-made restraints”. The applicable subheading for the garments will be 6110.90.9030, 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: Sweaters for women or girls: Subject to man-made fiber restraints. The rate of duty 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