The tariff classification of a woman’s top from China

N177936 August 29, 2011 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: CLASSIFICATION TARIFF NO.: 6114.90.9010 Ms. Laura Siegel Rabinowitz Sandler, Travis & Rosenberg, P.A. 551 Fifth Avenue, Suite 1100 New York, NY 10176 RE: The tariff classification of a woman’s top from China Dear Ms. Siegel Rabinowitz: In your letter you requested a classification ruling on behalf of your client Brilliant Global, Ltd. Your letter was in response to Customs letter N172296 dated July 15, 2011 requesting additional information. The submitted sample, style JSM41226, is a woman’s top constructed from 96.4 percent acrylic, 2.2 percent polyester and 1.4 percent metallic knit fabric. The sleeveless top extends to the back of the neck, has a self start bottom and a collar which drapes over the shoulders. The garment has a full front opening with no means of closure. It does not reach the waist in the front. You have provided a laboratory analysis with information concerning the fiber content of the garment. The body of the garment is knit from two separate yarns. The first yarn is a four ply yarn. Three plies are 100 percent acrylic. The fourth ply is 64.2 percent acrylic and 35.8 percent metallic. The second yarn is a two ply yarn constructed of 100 percent acrylic. The first yarn comprises 61.5 percent of the garment weight. The second yarn comprises 38.5 percent of the garment weight. Because the garment has a yarn that includes metallic fibers, the weight of all fibers present in a yarn that contains metallic is considered an "other fiber," for purposes of classification at the six and eight digit levels. The weight of the metallic exceeds the weight of the wool and nylon. Based on the information you provided the garment is considered to be made in chief weight of other fibers. Garments which are claimed to be manufactured from such a construction are subject, upon importation, to laboratory analysis by the U.S. Customs Service to verify the composition of the fabric and yarns. Please be advised that a slight variation from the above stated composition may affect the classification of the subject garment. We are returning your sample. The applicable subheading will be 6114.90.9010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Tops…. knitted or crocheted: Of other textile materials. The duty rate will be 5.6% 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 Peggy Fitzgerald at 646-733-3052. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division