The tariff classification of a woman’s garment from China

N227956 August 10, 2012 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.90.9026 Ms. Donna Arloro Phillips-Van Heusen Corporation 200 Madison Avenue NY, NY 10016 RE: The tariff classification of a woman’s garment from China Dear Ms. Arloro: In your letter dated July 19, 2012, you requested a tariff classification ruling. The provided sample is being returned as per your request. Style 6576A is “Bass®” label woman’s sweater constructed of a novelty knitted fabric comprised of two alternating striped stitch patterns (reverse jersey and jersey). The reverse jersey portion is constructed of a metalized yarn that is stated to be 74% cotton 16% polyester 10% metallic. A 1 x 1 ribbed stitch pattern made of this metalized yarn comprises the neckband, the self-start sleeve bottoms, and the 2-1/4 inch wide self-start garment bottom. The jersey portion is stated to be made of a 58% ramie 31% acrylic 11% nylon yarn. The overall fiber content of the garment is stated to be 48% cotton 20% ramie 11% acrylic 10% polyester 7% metallic 4% nylon. Based on the provided overall fiber content, the metalized yarn is 65% of the total garment weight and the yarn used in the jersey pattern is 35% of the total garment weight. The outer surface of the fabric measures 9 or fewer stitches per 2 centimeters in the direction that the stitches were formed. The sweater features a crew neckline, long sleeves and a side vents at the straight garment bottom. The garment extends from the shoulders to below the waist. The applicable subheading for the sweater will be 6110.90.9026, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters or pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of other textile fabrics: Sweaters for women or girls’: Subject to cotton fiber restraints. The rate of duty will be 6 percent 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/. You have stated that style 6576A 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. 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 Francine Vivona-Brock at (646) 733-3049. Sincerely, Thomas J. Russo Director National Commodity Specialist Division