The tariff classification of a woman’s sweater from China.

N193336 January 6, 2012 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.90.9030 Mr. Chris Kwong East Fine Asia Limited D/B/A Good Lad Apparel 431 East Tioga Street Philadelphia, PA 19134 RE: The tariff classification of a woman’s sweater from China. Dear Mr. Kwong: In your letters dated September 30, and November 9, 2011 you requested a classification ruling. As requested, your sample is being returned to you. The submitted sample, style CB31213B, is a woman’s “S H Fashion” label sweater. You have indicated that the garment is constructed from 97.3% acrylic, 1.7% polyester, and 1% metallic jersey knit fabric. The outer surface of the garment measures nine or fewer stitches per two centimeters in the direction the stitches were formed. The garment extends from the shoulders to below the waist. The garment features a v-shaped front neckline, long sleeves with self-start bottoms, and a straight self-start garment bottom. In order to classify this sample we have sent it to the U.S. Customs and Border Protection laboratory. The laboratory has determined that the garment is composed wholly of metallic yarn. The laboratory has reported that the fabric is made from 10-ply metallic yarns that are twisted together. The 10-ply metallic yarn is made of four 2-ply acrylic yarns (96.7% by weight) and one 2-ply metallic yarn (3.3% by weight). The 2-ply metallic yarn consists of a 1-ply metallic (mylar type) yarn (27.2% by weight) twisted with a 1-ply polyester filament yarn (72.8% by weight). The overall composition of the sample is 96.7% acrylic, 2.4% polyester, and 0.9% metallic knit fabric. 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 (con): Of other textile materials (con): Other (con): Sweaters for women or girls: subject to man-made fiber restraints. The duty rate 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 Francine Vivona-Brock at 646-733-3049. Sincerely, Thomas J. Russo Director National Commodity Specialist Division