The tariff classification of a woman’s garment from China

N213925 June 19, 2012 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Ms. Jennifer Caldwell Golden Too Inc. 1410 Broadway, 8th Floor NY, NY 10018 RE: The tariff classification of a woman’s garment from China Dear Ms. Caldwell: In your letter dated April 16, 2012, you requested a tariff classification ruling. The remaining portion of the sample garment after laboratory analysis is being returned as per your request. Style 9W909 (AB) is a woman’s pullover which you state is constructed of a 93% acrylic 7% metallic novelty knitted fabric with a chevron motif. The outer surface of the fabric measures more than nine stitches per two centimeters in the direction that the stitches were formed. The garment features a 2 x 2 ribbed knit cowl collar, short sleeves with ribbed knit endings, a self-fabric tie belt that is threaded through two belt loops that are sewn into the waist area side seams, and a 2 x 2 ribbed knit finish at the straight garment bottom. The garment extends to below the waist. The pullover and the belt are considered a composite good. The essential character is imparted by the pullover, Harmonized Tariff Schedule of the United States (HTSUS), General Rules of Interpretation (GRI), Rule 3(b), noted. 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 composed of two 1-ply acrylic yarns (88.8% by weight) and a 3-ply metalized yarn (11.2% by weight). The 3-ply metalized yarn consists of a 1-ply metalized yarn (57.5% by weight) twisted with two 1-ply nylon filament yarns (42.5% by weight). The fabric sample has the following overall composition by weight: 88.8% acrylic 6.4% metalized yarn 4.8% nylon. 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: 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, Thomas J. Russo Director National Commodity Specialist Division