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

N217076 September 14, 2012 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.20.2020 Mr. Arnold Palaganas ETA Import & Export Ltd. 1 Cross Island Plaza, Ste. 304 Jamaica, NY 11422 RE: The tariff classification of a woman’s sweater from China. Dear Mr. Palaganas: In your letter dated May 8, 2012 you requested a classification ruling on behalf of Product Development International. As requested, your sample is being returned to you. Style HS62FRA, is a woman’s sweater 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 55% cotton and 45% lurex. The outer surface of the garment measures nine or fewer stitches per two centimeters in the direction the stitches were formed. The garment features a rounded front neckline, three-quarter length sleeves with self-fabric button tabs, 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 three 2-ply staple cotton yarns (59.5% by weight) and five and six metalized yarns in alternate courses (40.5% by weight). Each metalized yarn is composed of single ply polyester yarn (64.4% by weight) and single ply mylar-type metalized yarn (35.6% by weight). The garment has the following overall composition by weight: 59.5% 2-ply staple cotton, 26.1% 1-ply filament polyester, and 14.4% 1-ply mylar-type metallic. Based on the laboratory analysis, the garment is made up of separate yarns. Accordingly, the garment is considered to be in chief weight of “cotton” properly classified under 6110.20.2020, HTSUS. The applicable subheading for the sweater will be 6110.20.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of cotton: Other: Other: Sweaters: Women’s. The duty rate 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 at 646-733-3049. Sincerely, Thomas J. Russo Director National Commodity Specialist Division