The tariff classification of two women’s garments from China.

N231459 December 10, 2012 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.90.9026; 6110.30.3020 Ms. Karen Yost C-Air Customs Brokers 9841 Airport Blvd., Suite 1400 Los Angeles, CA 90045 RE: The tariff classification of two women’s garments from China. Dear Ms. Yost: In your letter dated August 14, 2012 you requested a classification ruling on behalf of JJ Basics. As requested, your samples are being returned to you. Style L8008, is a woman’s sweater. You have indicated that the garment is constructed from 92% cotton, 5% polyester, and 3% metallic knit fabric. The outer surface of the garment measures nine or fewer stitches per two centimeters in the direction the stitches were formed. The garment extends from the shoulders to below the waist. The garment features a fold down collar with rib knit trim, a full front opening with no means of closure, long sleeves with rib knit 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 lab report was issued on October 22, 2012. The laboratory has reported that the fabric is composed of a 14-ply metalized yarn. The 14-ply yarn is composed of five 2-ply cotton yarns (91.9% by weight), one 2-ply silver metalized yarn (4.0% by weight), and one 2-ply purple metalized yarn (4.1% by weight). The 2 ply silver metalized yarn is composed of a 1 ply polyester filament yarn (64.5% by weight) twisted with a 1 ply metalized mylar yarn (35.5% by weight). The 2 ply purple metalized yarn is composed of a 1 ply polyester filament yarn (60.7% by weight) twisted with a 1 ply metalized yarn (39.3% by weight). The overall composition of the sample is 91.9% cotton, 5.1% polyester filament, and 3.0% metalized knit fabric. Style UCK05, is a woman’s sweater. You have indicated that the garment is constructed from 85% acrylic, 10% polyester, and 5% metallic knit fabric. The outer surface of the garment measures nine or fewer stitches per two centimeters in the direction the stitches were formed. The garment extends from the shoulders to below the waist. The garment features a u-shaped front neckline with rib knit trim, long sleeves with turned up endings, a self-fabric patch pocket on the lower front panel, 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 lab report was issued on December 7, 2012. The laboratory has reported that the sample is composed of one 2-ply 100% acrylic yarn (84.7% by weight) and one 2-ply metalized yarn (15.3% by weight). The 2 ply metalized yarn is composed of a 1 ply polyester yarn (68.2% by weight) twisted with a 1 ply metalized mylar yarn (31.8% by weight). The overall composition of the sample is 84.7% acrylic, 10.4% polyester, and 4.9% metalized knit fabric. You asserted classification as an “of other textile materials” garment under 6110.90.9030, HTSUS. However, the garment is made up of two separate yarns. Accordingly, the garment is considered to be in chief weight of “man-made fibers” properly classified under 6110.30.3020, HTSUS. The applicable subheading for style L8008 will be 6110.90.9026, 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): Sweaters for women or girls: subject to cotton restraints. The duty rate will be 6% ad valorem. The applicable subheading for style UCK05 will be 6110.30.3020, 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: Sweaters: Women’s. 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 at 646-733-3049. Sincerely, Thomas J. Russo Director National Commodity Specialist Division