The tariff classification of a woman’s garment from China

N162596 September 16, 2011 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.90.9030 Mr. Sam Focarino Comet Customs Brokers Inc. 420 West Merrick Road Valley Stream, NY 11580 RE: The tariff classification of a woman’s garment from China Dear Mr. Focarino: In your letter dated April 25, 2011, you requested a tariff classification ruling on behalf of Charter Ventures LLC. The provided sample is being returned as per your request. Style 18107985 is an “ADDITIONS by Chico’s” label women’s novelty knitted sweater which you state is constructed of 92% acrylic 8% lurex fabric. The outer surface of the fabric measures 9 or fewer stitches per 2 centimeters in the direction that the stitches were formed. The sweater features a full front opening with no means of closure, 1 x 1 ribbed knit capping at the bottom of the front panels, and 2 x 2 ribbed knit trim at the neckline and down the open edges of the front panels. The bottom side edges of the front panels are draped and pointed. The rear panel has a straight tubular bottom. The garment extends to below the waist. In order to classify this sample we have sent it to the U.S. Customs and Border Protection Laboratory for analysis. The laboratory found the garment to be composed of a 6 ply metalized yarn. The 6 ply metalized yarn is composed of two 2-ply staple acrylic yarns (93.5% by weight), a 1-ply multifilament nylon yarn (4.2% by weight) and an l-ply mylar type metallic yarn (2.3% by weight). 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: Of other textile materials: Other : 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 359 at (646) 733-3049. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division