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

N073622 November 23, 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 August 25, 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 90799, is a woman’s cardigan sweater with 2x2 rib knit upper front and rear panels, collar, and upper sleeves. The remainder of the garment is a 12x10 rib knit fabric. You have indicated that the garment is constructed from 97.6% acrylic, 1.5% polyester, and 0.9% metallic knit fabric. The outer surface of the garment measures nine or fewer stitches per two centimeters in the direction the stitches were formed. The empire waist styled garment extends from the shoulders to the upper thigh area. The garment features a full front opening, a shawl collar, long sleeves, and a tunneled woven tie closure at the empire waist. In order to classify this sample we have sent it to the U.S. Customs and Border Protection laboratory. The laboratory has determined that the garment is composed of an 11-ply metalized yarn. The 11-ply metalized yarn is composed of a 2- ply metalized yarn (2.4% by weight) twisted together with three 3-ply acrylic staple yarn (97.6% by weight). The yarns making up the 11-ply metalized yarn have the following composition by weight: the 2- ply metalized yarn is composed of a single ply polyester filament yarn (63.3% by weight), a single ply metalized (mylar type) yarn (36.7% by weight), and three 3-ply 100% acrylic staple yarn. The metalized yarn and acrylic yarn were pre-twisted prior to knitting. The overall composition of the sample is 97.6% acrylic staple yarn, 1.5% polyester filament yarn, and 0.9% metalized (mylar type) knit fabric. 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). 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