The tariff classification of a woman’s garment from China

N230316 November 1, 2012 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.90.9082; 7117.19.9000 Ms. Maurine Cecil Western Overseas Corporation 10731 Walker Street Cypress, CA 90630 RE: The tariff classification of a woman’s garment from China Dear Ms. Cecil: In your letter dated August 3, 2012, you requested a tariff classification ruling. The submitted sample is being returned as per your request. The submitted sample, style 1-93851-54 is a “Motherhood Maternity” label woman’s pullover designed to simulate a pullover worn over a woven shirt. You have indicated the garment is constructed of 42% cotton, 32% rayon, 13% polyester, 7% metallic, and 6% nylon knitted fabric. The outer surface of the garments fabric 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 is attached to the woven shirt like insert at the neckline by means of a chain link stitch loop. The necklace is composed of four chains bound together approximately 20 inches long of various styles of base metal. The necklace is easily removed and can be worn separately. The garment features a rounded front neckline with 1x1 rib knit trim, a woven shirt like insert at the neckline, long sleeves with 2x2 rib knit endings, and a straight 2x2 rib knit 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 report was issued on 10/22/2012. The laboratory has determined the garment is composed wholly of metalized yarns. The metalized yarn is composed of a 2-ply staple yarn (81.9% by weight) twisted together with a 2-ply metalized yarn (18.1% by weight). The 2-ply metalized yarn is composed of a single multifilament polyester yarn (63.2% by weight) twisted together with a single mylar-type metalized yarn (36.8% by weight). The 2-ply staple yarn has the following composition by weight: 53.5% staple cotton, 37.1% staple rayon, and 9.4% staple nylon. The sample has the following overall composition by weight: 43.8% staple cotton, 30.4% staple rayon, 11.4% multifilament polyester, 7.7% staple nylon, and 6.7% mylar-type metallic knit fabric. You recommended classification of the submitted garment under 6110.90.9030 HTSUS; however, the garment does not meet the stitch count of a sweater. Based on construction and styling features, style 1-93851-54 is more specifically provided for as an other pullover garment of 6110, HTSUS. The applicable subheading for the pullover of style 1-93851-54 will be 6110.90.9082, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted (con): Of other textile materials (con): Other (con): Subject to man-made fiber restraints: Women’s or girls’: Other. The duty rate will be 6% ad valorem. The applicable subheading for the necklace of style 1-93851-54 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 at (646) 733-3049. Sincerely, Thomas J. Russo Director National Commodity Specialist Division