The tariff classification of a woman’s top from China

N058184 May 11, 2009 CLA-2-61:OT:RR:NC:TA:361 CATEGORY: CLASSIFICATION TARIFF NO.: 6114.90.9010 Ms. Maristella Iacobello Phillips-Van Heusen Corporation 200 Madison Avenue New York, New York 10016 RE: The tariff classification of a woman’s top from China Dear Ms. Iacobello: In your letter dated April 27, 2009 you requested a classification ruling. The submitted sample, style 3304, is a woman’s top constructed from 47 percent rayon, 21 percent nylon, 15 percent wool, 14 percent mohair and 3 percent other fibers knit fabric. The top features ¾ length sleeves with self start rib knit cuffs, a deep and wide V-shaped neckline and a self start rib knit bottom. You have provided a laboratory analysis with information concerning the fiber content of the garment. The body of the garment is knit from two separate yarns. The first yarn is 60 percent mohair and 40 percent nylon. The second yarn is a two ply yarn constructed of 94 percent rayon and 6 percent metallic. You provided a laboratory analysis. Based upon your laboratory analysis the rayon/metallic yarn weighs 28.69 grams. The nylon weighs 11.58 grams and the wool weighs 16.76 grams. Because the garment has a yarn that includes metallic fibers, 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. The weight of the metallic exceeds the weight of the wool and nylon. Based on the information you provided the garment is considered to be made in chief weight of other fibers. Garments which are claimed to be constructed from such a blend are subject, upon importation, to laboratory analysis by the U.S. Customs Service to verify the actual weight of the component fibers. Please be advised that a slight variation from the above stated fiber content may affect the classification of the subject garment. We are returning your samples as you requested. The applicable subheading will be 6114.90.9010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Tops…. knitted or crocheted: Of other textile materials. The duty rate will be 5.6% 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 Peggy Fitzgerald at 646-733-3052. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division