The tariff classification of a woman’s garment from China

N232569 December 18, 2012 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3020 Ms. Karen Yost C-Air Customs Brokers 9841 Airport Blvd., Suite 1400 Los Angeles, CA 90045 RE: The tariff classification of a woman’s garment from China Dear Ms. Yost: In your letter dated August 24, 2012, you requested a tariff classification ruling filed on behalf of JJ Basics LLC. The remaining garment portion after laboratory analysis is being returned to you. Style UCK03 is a woman’s sweater which you have stated is constructed of 86% acrylic, 7% polyester, and 7% metallic knit fabric. The outer surface of the garment measures nine or fewer stitches per two centimeters counted in the horizontal direction. The garment features a full front opening with seven button closures, long raglan sleeves, and a straight garment bottom. Both the sleeve endings and straight garment bottom have 2 x 2 ribbed knit self start bottoms. The garment extends to below the waist.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 December 10, 2012. The Laboratory has reported that the garment is constructed of a 2-ply staple acrylic yarn (85.4% by weight) and a 3-ply metalized yarn (14.6% by weight) which are not twisted. The 3-ply metalized yarn is constructed of a 1-ply mylar-type metalized yarn (53.5% by weight) twisted together with two monofilament single polyester yarns (46.5% by weight). The garment has the following overall composition by weight: 85.4% staple acrylic, 7.8% mylar-type metalized, and 6.8% monofilament polyester knit fabric. The applicable subheading for the garment will be 6110.30.3020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters…and similar articles, knitted or crocheted: Of man-made fibers; Other: Other: Other . . . Sweaters: Women’s. The duty rate will be 32% 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