The tariff classification of a woman’s sweater from China.

N062775 June 24, 2009 CLA-2-61:OT:RR:NC:3:359 CATEGORY: Classification TARIFF NO.: 6110.90.9030 Ms. Laura Siegel Rabinowitz Sandler, Travis & Rosenberg, P.A. Attorneys At Law 551 Fifth Avenue New York, NY 10176 RE: The tariff classification of a woman’s sweater from China. Dear Ms. Rabinowitz: In your letter dated May 28, 2009 you requested a classification ruling on behalf of your client Brilliant Global Ltd. As requested, your sample is being returned to you. The submitted sample, style BGS131492, is a woman’s sweater with a cable knit upper front and rear panels and hood and a jersey knit lower front and rear panels. Based on your laboratory report, the garment is constructed from 83.9% acrylic, 13.4% angora rabbit hair, 1.8% polyester, and 0.9% metallic jersey fabric and the hood lining is made of a 79.7% acrylic, 4.5% angora rabbit hair, 10.5% polyester, and 5.3% metallic knitted fabric . The outer surface of the garment measures nine or fewer stitches per two centimeters in the direction the stitches were formed. The garment features a full front opening with five button closures, a hood with a rib knit lining, 3/4 length sleeves with rib knit cuffs, two front patch pockets, and a rib knit garment bottom. The yarn used to knit the sweater is created by twisting one ply of polyester with one ply of metallic, then twisting the metallized yarn with multiple plies of 83.9% acrylic 13.4% Angora Rabbit Hair. The resulting single yarn is then knit into the fabric of the garment. 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 are considered an “other fiber,” for purposes of classification at the six and eight digit levels. Based on the information you provided, the garment is constructed using a single yarn that includes metallic fibers. As such, the garment is considered to be of “other fibers.” At the statistical level, in order to determine whether the garment is "subject to restraints," each type of fiber is considered separately. Because the man-made fibers (acrylic and polyester) exceed 50 percent by weight of all the fibers present, the garment is considered to be "subject to man-made fiber restraints." The applicable subheading for the sweater 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 (con): Of other textile materials (con): Other (con): 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 style BGS131492 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 Francine Vivona-Brock at 646-733-3049. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division