The tariff classification of a woman’s garment from China

N177419 October 4, 2011 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.20.2079 Mr. TC Li HMS Productions Inc. 250 West 39 Street, 12th Floor NY, NY 10018 RE: The tariff classification of a woman’s garment from China Dear Mr. Li: In your letter dated July 21, 2011, you requested a tariff classification ruling. The submitted sample is being returned as per your request. Style 70873 is a “cable & gauge” label woman’s pullover with a rear panel constructed of a jersey fabric, and a front panel and sleeves constructed of a novelty knitted fabric. You have indicated that both fabrics are constructed of 73% cotton 18% polyester 9% metallic. The outer surface of the knitted fabrics measure more than 9 stitches per 2 centimeters in the direction that the stitches were formed. The garment features a rounded front neckline, three-quarter length kimono styled sleeves, and a straight garment bottom. Both the sleeves and garment bottom feature 2 x 2 ribbed knit self-start bottoms. 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 one 2-ply cotton yarn (73.9% by weight) and one 2-ply metalized yarn (26.1% by weight). The 2-ply metalized yarn is composed of a metalized mylar-type yarn (32.1% by weight) twisted with a polyester multifilament yarn (67.9% by weight). The garment has the following overall composition by weight: 73.9% cotton 17.7% polyester 8.4% metallic. Based on the laboratory analysis, the garment is made up of two separate yarns. Accordingly, the garment is considered to be in chief weight of “cotton” properly classified under 6110.20.2079, HTSUS. The applicable subheading for the garment will be 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters…and similar articles, knitted or crocheted: Of cotton: Other…Other: Other: Women’s: Other. The rate of duty will be 16.5% 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