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

N184858 December 23, 2011 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Mr. Anthony LoPresti S. J. Stile Associates LTD 181 South Franklin Ave. Valley Stream, NY 11581 RE: The tariff classification of a woman’s garment from China. Dear Mr. LoPresti: In your letter dated September 13, 2011, you requested a tariff classification ruling on behalf of B.N.B. LLC. The remaining sample portion, after laboratory analysis, is being returned as per your request. Style 11141 is a women’s cardigan which you have indicated is constructed of a 72% acrylic 22% nylon 6% metallic crocheted fabric. The loosely crocheted fabric of the garment creates a revealing spider web-like openwork design. The garment features a v-shaped neckline, a full front opening with three button closures, front panel edges that curve diagonally below the waist area, and short sleeves. The garment has a curved flounced bottom finish that extends to the upper thigh area at the garment sides, and to just above the knees at the garment rear. In order to classify this sample we sent it to the U.S. Customs and Border Protection Laboratory to verify its fiber content and to analyze its yarn structure. The laboratory has determined the garment fabric is constructed of a crocheted fabric that is composed wholly of a woven yarn. The woven yarn is composed of six 2-ply staple acrylic yarns (70.6% by weight) and one 3-ply black (polyester) mylar type yarn (4.2% by weight) in the warp direction and one multifilament nylon yarn in the filling direction (25.2% by weight). The black (polyester) mylar type yarn is composed of 2-ply nylon filament yarn (48.2% by weight) and one black (polyester) mylar type yarn (51.8% by weight). The sample has the following overall composition by weight: 70.6% acrylic 27.2% nylon 2.2% polyester. The applicable subheading for the garment will be 6110.30.3059, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted (con.): Of man-made fibers: Other: Other: Other: Women’s or girls’: Other. The duty rate will be 32% 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 Francine Vivona-Brock at (646) 733-3049. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division