The tariff classification of a woman’s garment from China

N192056 January 12, 2012 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059; 7117.19.9000 Ms. Lena Rainbow Phillips-Van Heusen Corporation 200 Madison Avenue NY, NY 10016 RE: The tariff classification of a woman’s garment from China Dear Ms. Rainbow: In your letter dated November 2, 2011, you requested a tariff classification ruling. The submitted sample is being returned as per your request. Style 7883SP is a “Calvin Klein” label woman’s pullover garment which you have indicated is constructed of 65% polyester 21% rayon 14% metallic finely knitted fabric. The outer surface of the garment measures more than nine stitches per two centimeters in the direction in which the stitches were formed. The garment has a detachable base metal necklace that can be threaded through the top tunneled edges of the front and rear panels. The garment features a modified circular front neckline and a v-shaped back neckline, a gathered shoulder seam that extends down the dropped short sleeves, self-fabric capping at the sleeve ending, an elasticized waistband, and a straight hemmed garment bottom. The garment extends to below the waist. The pullover and necklace are suitable for separate use. The pullover and necklace do not meet the definition of a composite good as defined in the Harmonized Tariff Schedule of the United States (HTSUS), General Rules of Interpretation (GRI) 3(b). Accordingly, the pullover and necklace must be classified separately in their appropriate provisions. In order to classify this sample we sent it to the U.S. Customs and Border Protection Laboratory to verify its fiber content. The laboratory has determined the garment is composed of a weft knit fabric that is constructed of one 1-ply polyester/rayon yarn (62% by weight) and one 2-ply metalized yarn (38% by weight). The 2-ply metalized yarn is composed of a metalized mylar-type yarn (13.2% by weight) twisted with a polyester multifilament yarn (24.8% by weight). The sample has the following overall composition by weight: 65.4% polyester 21.4% rayon 13.2% metallic. The applicable subheading for 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: Of man-made fibers: Other: Other: Other: Women’s or girls’: Other. The duty rate will be 32% ad valorem. The applicable subheading for necklace will be 7117.19.9000, HTSUS, which provides for “Imitation jewelry: Of base metal, whether or not plated with precious metal: Other: Other: Other.” The rate of duty will be 11% 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, Thomas J. Russo Director National Commodity Specialist Division