The tariff classification of a woman’s garment from Vietnam

N174702 September 27, 2011 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Ms. Wing L. Cheung Marubeni America Corporation 375 Lexington Avenue NY, NY 10017 RE: The tariff classification of a woman’s garment from Vietnam Dear Ms. Cheung: In your letter dated July 8, 2011, you requested a tariff classification ruling. The submitted sample was destroyed during laboratory analysis. Style 33130 is an “alfred dunner” label woman’s cardigan constructed of a jacquard double knit fabric which you indicated is constructed of 84% polyester 10% nylon 6% metallic. The outer surface of the knitted fabric measures more than 9 stitches per 2 centimeters in the direction that the stitches were formed. The lined, cut and sewn garment features a zippered full front opening, a pointed collar, inset pockets with button flaps on the front panels, long hemmed sleeves, and a straight hemmed bottom. The garment extends to below the waist. In order to classify this sample we have sent it to the U.S. Customs and Border Protection Laboratory for analysis. The laboratory found the garment to be composed of a 1-ply white polyester filament yarn (30% by weight), a 1-ply black polyester filament yarn (29.6% by weight), a 1-ply gray polyester filament yarn (24.3% by weight), and a 2-ply silver and white metalized yarn (16.1% by weight). The 2-ply metalized yarn is composed of a 1-ply white nylon filament yarn (64.3% by weight) and a 1-ply silver metalized (mylar type) yarn (35.7% by weight). The garment has the following overall composition by weight: 83.9% polyester 10.4% nylon 5.7% metallic. Based on the laboratory analysis, the garment is made up of four separate yarns. Accordingly, the cardigan is considered to be in chief weight of “man-made fibers” properly classified under 6110.30.3059, HTSUS. The applicable subheading for style 33130 will be 6110.30.3059, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other: Women’s or girls’: Other. 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 359 Francine Vivona-Brock at (646) 733-3049. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division