The tariff classification of a woman’s garment from China

N223116 July 12, 2012 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.90.9082 Ms. Laura Siegel Rabinowitz Sandler, Travis & Rosenberg, P.A. 551 Fifth Avenue, Suite 1100 NY, 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. The provided sample is being returned as per your request. The submitted sample, style 290263 is a “Merona” label woman’s cardigan constructed with a pointelle fabric front panel and a jersey fabric comprising the back panel and sleeves. Based on your laboratory report, the garment fabrics are stated to be constructed from 84.3% acrylic 10.6 polyester and 5.1% metallic. The garment fabrics measure more than nine stitches per two centimeters counted in the horizontal direction. The garment features a full front opening with 7 button closures, long sleeves, and self-fabric jersey trim at the neckline and placket. A 1 x 1 self-start bottom is found at the sleeve endings and straight garment bottom. The garment extends to below the waist. The garment is composed of a single metalized yarn consisting of 2 plies containing 68% polyester 32% metallic that is pretwisted with 2 plies of 100% acrylic. 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 information you provided, the garment is constructed using a single yarn that includes metallic fibers. As such, the garment is considered to be of "other fibers." At the statistical level, in order to determine whether the garment is "subject to restraints," each type of fiber is considered separately. Because the man-made fibers (acrylic and polyester) exceed 50 percent by weight of all the fibers present, the garment is considered to be "subject to man-made fiber restraints." You refer to the garment as a sweater. However, based on stitch count, fabric construction, and styling features, the garment is properly classified as an other cardigan garment under 6110.90.9082, HTSUS. The applicable subheading for the garment will be 6110.90.9082, 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: Other: Subject to man-made fiber restraints: Women’s or girls’: Other. 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). You have stated that style 290263 which is the subject of this ruling contains a certain percentage by weight of metalized yarns as indicated above. We have not verified this through laboratory testing, and will assume that your stated fiber content is correct. Upon importation, however, if the fiber content is found by laboratory testing or other means to be different from that stated in this ruling, then this ruling does not apply. 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