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

N189341 December 6, 2011 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Ms. Maureen Metzinger Lord and Taylor LLC 424 5th Avenue New York, NY 10018 RE: The tariff classification of a woman’s pullover from China. Dear Ms. Metzinger: In your letter dated October 13, 2011 you requested a classification ruling. As requested, your sample is being returned to you. Style C1S2SR0248 is a woman’s “Lord & Taylor” label pullover. You have indicated that the overall fiber content of the garment is 75% rayon, 16% polyester, and 9% metallic jersey knit fabric. The outer surface of the fabric measures more than nine stitches per two centimeters in the direction that the stitches were formed. The garment extends from the shoulders to below the waist. The garment features a rounded front neckline, short sleeves, self-fabric trim on the neckline and sleeve endings, and a straight rib knit garment bottom. In order to classify this sample we have sent it to the U.S. Customs and Border Protection laboratory. The laboratory has reported that the garment is composed of one 2 ply rayon yarn (75.7% by weight) and one 2 ply metalized yarn (24.3% by weight). The 2 ply metalized yarn is composed of 1 ply metalized (mylar type) yarn (36.0% by weight) twisted with 1 ply polyester filament yarn (64.0% by weight). The overall composition of the sample is 75.7% rayon, 15.5% polyester, and 8.8% metalized (mylar type) jersey knit fabric. Based on the laboratory analysis, the garment is made up of two separate yarns. Accordingly, the pullover is considered to be in chief weight of “man-made fibers” properly classified under 6110.30.3059, HTSUS. The applicable subheading for the pullover 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 (con): other: 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 Francine Vivona-Brock at 646-733-3049. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division