The tariff classification of a woman’s top from China

N146675 February 8, 2011 CLA-2-61:OT:RR:NC:TA:361 CATEGORY: CLASSIFICATION TARIFF NO.: 6114.30.1020 Ms. Laura Siegel Rabinowitz Sandler, Travis & Rosenberg 551 Fifth Avenue Suite 1100 New York, New York 10176 RE: The tariff classification of a woman’s top from China Dear Ms. Rabinowitz: This replaces Ruling Number N122796, dated October 7, 2010, which was based upon the fiber content submitted with the ruling request. Based upon Customs laboratory analysis of the garment a complete corrected ruling follows. In your letter received September 14, 2010 you requested a classification ruling on behalf of your client Brilliant Global, Inc. Due to the presence of metallic yarn the garment was sent to the Customs laboratory for analysis. The garment sample was destroyed during analysis by our Laboratory. The submitted sample, style 264839, is a woman’s bolero style top constructed from knit fabric. The garment features a full front opening with a satin ribbon closure, three quarter length sleeves and a self start bottom. The garment does not reach the waist all the way around. The garment is made up of three separate yarns, one containing acrylic; the other containing metallic and polyester; and the third containing acrylic, cotton, nylon and animal hair. Because the garment is 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 are considered an "other fiber," for purposes of classification at the six and eight digit levels Customs laboratory analysis found that the overall fiber content of the garment is 67.1% acrylic, 16% cotton, 11.3% nylon, 3.1% animal fibers, 1.7% polyester and 0.8% metallic. The first yarn consists of two 2 ply yarns composed of 100% acrylic. It comprises 24.9% of the weight of the garment. The second yarn is a two ply yarn. One ply is composed of 100% metallic and the other ply is composed of 100% polyester. The second yarn comprises 2.5% percent of the weight of the garment. The third yarn is a six ply yarn consisting of a two ply yarn of 100% acrylic, a two ply yarn of 100% nylon, a one ply yarn of 100% cotton and a one ply yarn of acrylic, nylon, cotton and animal hair. The third yarn comprises 72.6% of the weight of the garment. The overall composition by weight of the third yarn is 58.2% acrylic, 15.5% nylon, 22.1% cotton and 4.2% animal hair. Based upon the laboratory analysis the garment is considered to be made in chief weight of man-made fibers. The applicable subheading will be 6114.30.1020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other garments, knitted or crocheted: Of man-made fibers: Tops: Women’s. The duty rate will be 28.2% 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