The tariff classification of a woman’s garment from China

N231880 September 14, 2012 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.90.9030 Mr. Paul Meyer Masterpiece International, Ltd. 615 N. Nash Street #300 El Sequndo, CA 90245 RE: The tariff classification of a woman’s garment from China Dear Mr. Meyer: In your letter dated August 16, 2012, you requested a tariff classification ruling on behalf of Leon Max Inc. dba Max Studio. The submitted garment is being returned as per your request. Style 2706524 is a woman’s piece-constructed sweater stated to be made of 93% acrylic 7% other fibers knitted fabrics as per the laboratory report submitted by the importer. Upon examination, the garment appears to be made of metalized yarn consisting of an acrylic yarn that is twisted with a 2 ply metalized yarn composed of 1 ply of metallic yarn pre-twisted with 1 ply of polyester. The top portions of the front and rear panels are constructed of a jersey fabric with the remainder of the panels made of a turned fabric varied rib knit. A cable knit fabric comprises the collar and extends down the edges of the front panels. The long sleeves are made of a 2 x 2 ribbed knit fabric. The outer surface of the fabrics measure fewer than nine stitches per two centimeters in the direction that the stitches were formed. The garment features a full front opening with no means of closure and draped front panels that have pointed bottom edges. The garment extends from the shoulders to the thigh area. 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 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 the garment 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