The tariff classification of two women’s garments from China.

N245327 September 16, 2013 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3020; 6110.20.2079 Ms. Svetlana Shubinsky The Jones Group USA, Inc. 200W Rittenhouse Circle, Door# 6 Bristol, PA 19007 RE: The tariff classification of two women’s garments from China. Dear Ms. Shubinsky: In your letter dated August 14, 2013 you requested a classification ruling. A laboratory analysis of the garments fabrics was submitted with your request. As requested, your samples are being returned to you. Style 301MW16828, is a woman’s “Jones New York” label pullover sweater. Per your laboratory analysis the garment is constructed from a knit fabric composed of 37.0% cotton, 29.7% viscose, 18.4% polyester, 8.9% acrylic, 3.6% wool and 2.4% metallic. The fabric is knitted with three different yarns. Yarn # 1 is a 2 ply yarn consisting of a single 100% polyester yarn and a single 100% acrylic yarn. Yarn # 2 is a 2 ply yarn consisting of 52.6% cotton, 42.2% viscose and 5.2% wool. Yarn # 3 is a 2 ply yarn consisting of a single 100% polyester yarn and a single metallic yarn. Yarn # 1 comprises 22.5% of the fabric weight. Yarn # 2 comprises 70.2% of the fabric weight. Yarn # 3 comprises 7.3% of the fabric weight. The outer surface of the garment measures nine or fewer stitches per two centimeters in the direction in which the stitches were formed. The garment features a cowl neck, long raglan sleeves with rib knit endings, plastic sequins sewn on the front panel, and a straight rib knit garment bottom. The garment extends from the shoulders to below the waist. 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 is considered an "other fiber," for purposes of classification at the six and eight digit levels. Based on the information you provided, the weight of the man-made fibers exceed the weight of the metallic, cotton and wool, thus the garment is considered to be made in chief weight of man-made fibers. Style 301MW16168, is a woman’s “Jones New York” label cardigan. Per your laboratory analysis the garment is constructed from two different knit fabrics. The front panels are composed of two yarns. Yarn # 1 is 55.7% cotton, 39.8% viscose and 4.5% wool. Yarn # 2 is composed of polyester and metallic. Yarn # 1 comprises 74.2% of the fabric weight. Yarn # 2 comprises 25.8% of the fabric weight. The remainder of the garment is composed of 37.9% cotton, 29.7% viscose, 19% polyester, 9.2% metallic and 4.2% wool. The outer surface of the garment measures more than nine stitches per two centimeters in the direction in which the stitches were formed. The garment features a full front opening with seven button closures, long sleeves, two front pockets below the waist, and a straight garment bottom. The garment extends from the shoulders to below the waist. As noted above, the garment is made up of two different types of knit fabric. Such garments are considered a composite good, with the classification determined by that fabric that provides the essential character. In this case, the knit fabric of the front panels provides the essential character. Because the garment is constructed from yarns that include metallic fibers, it is necessary to analyze the yarns used in the fabric imparting the essential character. The weight of all fibers present in a yarn that contains metallic is considered an "other fiber," for purposes of classification at the six and eight digit levels. Based on the information you provided, the weight of the cotton fibers exceed the weight of the metallic, man-made and wool, thus the garment is considered to be made in chief weight of cotton fibers properly classified as a knitted cotton cardigan under 6110.20.2079, HTSUS. The applicable subheading for style 301MW16828 will be 6110.30.3020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted (con): Of man-made fibers (con): Other: Other: Other: Other: Sweaters: Women’s. The duty rate will be 32% ad valorem. The applicable subheading for style 301MW16168 will be 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted (con.): Of cotton (con.): Other: Other: Other: Women’s or girls’: Other. The duty rate will be 16.5% 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 Antoinette Peek-Williams at 646-733-3049. Sincerely, Myles B. Harmon Acting Director National Commodity Specialist Division