The tariff classification of a woman’s garment from China

N177755 November 16, 2011 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.90.9030 Ms. Laura Siegel Rabinowitz Sandler, Travis & Rosenberg, P.A. Attorneys At Law 551 Fifth Avenue New York, NY 10176 RE: The tariff classification of a woman’s garment from China Dear Ms. Rabinowitz: In your letter dated June 17, 2011 you requested a tariff classification ruling on behalf of your client Brilliant Global Ltd. As requested, your samples are being returned to you. Style JSM41225 is a woman’s sweater vest which is stated to be constructed of 91.9% acrylic 5.2% polyester 2.9% metallic knitted fabrics. The sweater vest is primarily constructed of a 1 x 1 ribbed knit fabric with the exception of the upper rear panel which is a cable knitted fabric. The outer surface of both fabrics measure 9 or fewer stitches per 2 centimeters counted in the horizontal direction. The sweater vest has a full front opening with no means of closure, an oversized shawl-like collar, oversized armholes, curved outer edges at the draped lower front panels, and a straight garment bottom. The garments extend to below the waist. In order to classify this sample we sent it to the U.S. Customs and Border Protection Laboratory to verify its fiber content and to analyze its yarn structure. The Laboratory has reported that the garment is constructed of one 3-ply acrylic yarn (44.3% by weight) and one 5-ply metalized yarn (55.7% by weight). The 5-ply metalized yarn is composed of acrylic staple yarn (85.8% by weight) polyester filament yarn (9.1% by weight), and metalized (mylar type) yarn (5.1% by weight) that are twisted together. The garment has the following overall composition by weight: 92.1% acrylic 5.1% polyester 2.8% metalized (mylar type) yarn. The applicable subheading for the garment 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 359 Francine Vivona-Brock at (646) 733-3049. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division