The tariff classification of a woman’s garment from China

N223095 July 18, 2012 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.90.9030 Ms. Laura Siegel Rabinowitz Sandler, Travis & Rosenberg, P.A. 551 Fifth Avenue, Suite 1100 NY, NY 10176 RE: The tariff classification of a woman’s garment from China Dear Ms. Rabinowitz: In your letter dated June 21, 2012, you requested a tariff classification ruling on behalf of Brilliant Global, Ltd. The submitted sample is being returned as per your request. The submitted sample, style 290411 is a “Merona” label woman’ sweater constructed of a reverse jersey fabric. Based on your laboratory report, the garment is stated to be constructed from 95.3% acrylic 4% polyester and 0.7% metallic knit fabric. The garment fabric measures fewer than nine stitches per two centimeters counted in the horizontal direction. The garment features a zippered full front opening, a 2 x 2 ribbed knit foldover collar, long sleeves with 1 x 1 ribbed knit self-start bottoms, a 1 x 1 ribbed knit stitch pattern at the waist area, two front panel inset pockets below the waist, and a straight 1 x 1 self-start garment bottom. The placket and pocket trim are constructed of 2 x 2 ribbed knit fabric. The garment extends to below the waist. The garment is composed of a single metalized yarn consisting of 2 plies containing 85% polyester 15% metallic that is pretwisted with 6 plies of 100% acrylic prior to knitting. Because the garment is constructed from yarns that include metallic fibers, it is necessary to analyze the yarns used. The weight of all fibers present in a yarn that contains metallic are considered an "other fiber," for purposes of classification at the six and eight digit levels. Based on the information you provided, the garment is constructed using a single yarn that includes metallic fibers. As such, the garment is considered to be of "other fibers." At the statistical level, in order to determine whether the garment is "subject to restraints," each type of fiber is considered separately. Because the man-made fibers (acrylic and polyester) exceed 50 percent by weight of all the fibers present, the garment is considered to be "subject to man-made fiber restraints." The applicable subheading for the garment will be 6110.90.9030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of other textile materials: Other: Sweaters for women or girls: Subject to man-made fiber restraints. The duty rate will be 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). You have stated that style 290411 which is the subject of this ruling contains a certain percentage by weight of metalized yarns as indicated above. We have not verified this through laboratory testing, and will assume that your stated fiber content is correct. Upon importation, however, if the fiber content is found by laboratory testing or other means to be different from that stated in this ruling, then this ruling does not apply. 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