The tariff classification of a men’s knit cardigan from China.

N232575 February 27, 2013 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6110.30.3053 Ms. Donna Arloro Phillips-Van Heusen Corporation 200 Madison Avenue New York, NY 10016 RE: The tariff classification of a men’s knit cardigan from China. Dear Ms. Arloro: In your letter dated August 24, 2012, you requested a tariff classification ruling. The response was delayed due to laboratory analysis. As requested, your sample will be returned. Style 5223193 is a men’s cardigan constructed from a double faced fleece fabric that measures 24 stitches per two centimeters counted in the horizontal direction. You state that the fiber content is 98% polyester, 2% metallic. The garment has a self-fabric stand up collar, a full front opening with a zipper closure, long hemmed sleeves, side seam pockets below the waist, and a loose fitting hemmed bottom. Due to the composition, it is necessary to analyze each yarn in the garment to determine whether any yarn qualifies as a metalized yarn under heading 5605, HTSUS, and then to determine the chief weight of the fabric. The weight of all fibers present in a yarn that qualifies under heading 5605, HTSUS, is governed by Section XI, Note 2 (B) (a) at the six and eight digit level. Laboratory analysis has determined that the sample is composed of three yarns: Two yarns are wholly of polyester multifilament (95.3% by weight) and one is a 2-ply metalized yarn (4.7% by weight). The 2-ply metalized yarn is composed of one 1-ply polyester multifilament (53.2% by weight) twisted to one 1-ply metal filament (46.8% by weight). The garment has the following overall composition by weight: 97.8% polyester, 2.2% metal. The applicable subheading for Style 5223193 will be 6110.30.3053, 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: other: other: men’s or boys’: other. The rate of duty is 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 the 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 Mary Ryan at (646) 733-3271. Sincerely, Thomas J. Russo Director National Commodity Specialist Division