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

N171358 November 21, 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 sweater from China. Dear Mr. Focarino: In your letter dated June 15, 2011 you requested a classification ruling on behalf of your client Charter Ventures LLC. As requested, your sample is being returned to you. The submitted sample, style WL41344, is a woman’s cardigan sweater. You have indicated that the garment is constructed from 92% acrylic and 8% lurex jersey fabric. The outer surface of the garment measures nine or fewer stitches per two centimeters in the direction the stitches were formed. The garment extends from the shoulders to below the waist. The garment features a full front opening, a 1x1 rib shawl collar and placket, long sleeves, and two front patch pockets below the waist. In your letter you state that the garment will be available in sizes S – XXL. 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 one 3-ply metalized yarn. The 3-ply metalized yarn is composed of a one staple acrylic ply (92% by weight) twisted to a 2-ply metallic filament yarn (8% by weight). The 2-ply metallic filament yarn is composed of 1-ply multifilament polyester twisted to a 1-ply metallic mylar-type filament. The overall composition of the sample is 92% acrylic, 5.3% polyester, and 2.7% metallic 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