The tariff classification of a woman’s garment from China

N181484 February 28, 2012 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3020 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 August 15, 2011 you requested a tariff classification ruling on behalf of your client Brilliant Global Ltd. As requested, your sample is being returned to you. Style 280818 is a woman’s sweater which is stated to be constructed of 97.3% acrylic 1.7% polyester 1% metallic jersey fabric. The outer surface of the garment measure 9 or fewer stitches per 2 centimeters in the direction that the stitches were formed. The sweater has a full front opening with a one button closure, a v-shaped front neckline with a cable stitched neckband which extends down the edges of the front panels forming the placket, curved bottom edges at the lower front panels, and a straight 2 x 2 ribbed knit self-start bottom on the rear panel. The garment extends 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 a 12-ply man-made yarn which consists of the following yarns twisted together: 1) two 3-ply acrylic staple yarns (68.6% by weight), 2) two 2-ply acrylic staple yarns (28.6% by weight), and 3) one 2-ply yarn (2.8% by weight) consisting of one ply polyester filament and one ply man-made strip. The garment has the following overall composition by weight: 97.2% acrylic 1.8% polyester 1% man-made strip. The applicable subheading for the garment will be 6110.30.3020, 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 . . . Other: Sweaters: Women’s. 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, Thomas J. Russo Director National Commodity Specialist Division