The tariff classification of a woman’s pullover from Vietnam.

N190399 February 3, 2012 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Ms. Lena Rainbow Phillips-Van Heusen Corporation 200 Madison Avenue New York, NY 10016 RE: The tariff classification of a woman’s pullover from Vietnam. Dear Ms. Rainbow: In your letter dated October 21, 2011 you requested a classification ruling. As requested, your sample is being returned to you. Style 7804 is a woman’s “Calvin Klein” brand pullover. You have indicated that the overall fiber content of the garment is 47% polyester, 25% rayon, 17% nylon, and 11% lurex crinkle jersey knit fabric. The outer surface of the fabric measures more than nine stitches per two centimeters in the direction that the stitches were formed. The garment extends from the shoulders to below the waist. The garment features a rounded capped front neckline, short hemmed sleeves, a patch breast pocket, a slight gathering at the shoulder seams, and a straight hemmed garment bottom. In order to classify this sample we have sent it to the U.S. Customs and Border Protection laboratory. The laboratory has reported that the garment is composed of one 1 ply staple polyester/rayon yarn (73.2% by weight) and one 2 ply metalized yarn (26.8% by weight). The 2 ply metalized yarn is composed of 1 ply multifilament nylon yarn and 1 ply mylar type metalized yarn. The overall composition of the sample is 46.6% polyester, 26.6% rayon, 16.3% nylon, and 10.5% metalized (mylar type) knit fabric. The applicable subheading for the pullover 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 (con): of man-made fibers (con): other: 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 Francine Vivona-Brock at 646-733-3049. Sincerely, Thomas J. Russo Director, National Commodity Specialist Division