The tariff classification of a woman’s garment from China

N223078 October 22, 2012 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 21, 2012 you requested a tariff classification ruling on behalf of your client Brilliant Global, Ltd. As requested, your sample is being returned to you. Style 290459 is a woman’s sweater which you have indicated to be constructed of 97.1% acrylic, 2.1% polyester, and .8% metallic knitted fabric. The outer surface of the fabric measures nine or fewer stitches per two centimeters counted in the horizontal direction. The garment features a full front opening with a zipper closure, an oversized shawl-like collar, long sleeves with ribbed knit cuffs, two front inset pockets below the waist, and a straight ribbed knit garment bottom. The garment extends to the upper thigh. 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 lab report was issued on October 1, 2012. The laboratory has determined the garment is composed of four yarns. The Laboratory has reported that the garment is constructed of three 2-ply acrylic staple yarns (49.5% by weight) and one 8-ply metalized yarn (50.5% by weight). The 8-ply metalized yarn is composed of three 2-ply acrylic staple yarns (94.6% by weight) twisted with one 2-ply metalized yarn (5.4% by weight). The 2-ply metalized yarn is composed of a 1-ply metallic yarn (26.8% by weight) twisted with a 1-ply polyester filament yarn (73.2% by weight). The garment has the following overall composition by weight: 97.3% acrylic, 2% polyester, and 0.7% metalized knit fabric. Because the garment is constructed from yarns that include metallic fibers, it is necessary to analyze the yarns used. The weight of all fibers present in a yarn that contains metallic are considered an "other fiber," for purposes of classification at the six and eight digit levels. Based on the laboratory analysis, the garment is constructed using four yarns, only one of which includes metallic fibers. That yarn, which is made from acrylic and metallic fibers, makes up 50.5 percent of the fabric, and is considered an "other fiber." At the statistical level, in order to determine whether the garments are "subject to restraints," each type of fiber is considered separately. Because the man-made fibers exceed 50 percent by weight of all the fibers present, the garment is considered to be "subject to man-made restraints". Accordingly, the garment is properly classified under 6110.90.9030, HTSUS. 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 at (646) 733-3049. Sincerely, Thomas J. Russo Director National Commodity Specialist Division