The tariff classification of a woman’s garment from China

N233783 December 11, 2012 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.90.9082 Mr. Sheldon Stone ETA Import & Export LTD One Cross Island Plaza, Suite 304 Jamaica, NY 11422 RE: The tariff classification of a woman’s garment from China Dear Mr. Stone: In your letter dated September 25, 2012, you requested a tariff classification ruling on behalf of Products Development International. The remaining sample portion after laboratory analysis is being returned as per your request. Style SW052 is a womans pullover which you have indicated is constructed of a 65% polyester and 35% metallic knitted fabric. The loosely knitted fabric of the garment creates a revealing openwork design. The garment features rounded front and rear necklines, long sleeves with turned backed bottoms, and a straight garment bottom. 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 laboratory issued its report on December 7, 2012. The laboratory has determined the garment is constructed wholly of metalized yarn. The metalized yarn is composed of a 1-ply multifilament polyester yarn (65.4% by weight) twisted together with a 1-ply mylar-type metalized yarn (34.6% by weight). The sample has the following overall composition by weight: 65.4% polyester and 34.6% metallic. The applicable subheading for style SW052 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: Subject to man-made fiber restraints: Women’s or girls’: Other. 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