The tariff classification of a women’s garment from China.

N104156 May 20, 2010 CLA-2-61:OT:RR:NC:TAB:359 CATEGORY: Classification TARIFF NO.: 6110.20.2079 Ms. Ruth Hayd Kohl’s Department Stores N56 W17000 Ridgewood Drive Menomonee Falls, Wisconsin 53051 RE: The tariff classification of a women’s garment from China. Dear Ms. Hayd: In your letter dated April 27, 2010, you requested a tariff classification ruling. The provided samples are being returned as per your request. Style TMN30247 is a women’s long raglan sleeve pullover garment constructed of a 60% cotton 40% acrylic jersey fabric. The outer surface of the fabric measures more than 9 stitches per 2 centimeters in the direction that the stitches were formed. The garment features a modified v-shaped front neckline with a ribbed knit shawl collar and a gathering at the center of the bust area. A 1 x 2 ribbed knit self-start bottom is found at the sleeve endings and garment bottom. The garment extends to the upper thigh area. The garment was identified as a dress. However, based on the garment length, style TMN30247 does not provide sufficient coverage for modesty purposes to warrant classification as such. Style TMN30247 is properly classified as an other pullover garment of 6110, HTSUS. We require additional information to classify style NN40238 as the fabric of the submitted garment appears to contain metallic yarns. Yarns containing a metallized fiber are considered to be an “other” fiber. Therefore, in order to determine the classification of the garment, please provide the following: The number of different yarns used in the fabric of the garment The fiber content of each yarn The number of plies in each yarn The relative weight by percentage of each of the yarns that comprise the fabric The overall fiber content of the garment If you decide to resubmit your request on style NN40238, please include all of the material that we have returned to you and mail your request to U.S. Customs and Border Protection, Customs Information Exchange, 10th Floor, One Penn Plaza, New York, NY 10119, attn: Binding Rulings Section. The applicable subheading for style TMN30247 will be 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweater…and similar articles, knitted or crocheted: Of cotton: Other … Other: Other: Women’s: 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 Francine Vivona-Brock at (646) 733-3049. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division