The tariff classification of a woman’s sweater from China.

N238707 May 9, 2014 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3020 Ms. Christine Mallard C-Air Customs Brokers 9841 Airport Blvd., Suite 1400 Los Angeles, CA 90045 RE: The tariff classification of a woman’s sweater from China. Dear Ms. Mallard: In your letters dated June 12, 2012 and February 13, 2013, you requested a classification ruling on behalf of JJ Basics LLC. As requested, the remaining portion of your sample is being returned to you. The submitted sample, style 9NU-1, is a woman’s sweater. You have indicated that the garment is constructed from 73% acrylic, 17% polyester, and 10% 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 features a round front 1x1 ribbed knit neckline, long sleeves with 1x1 ribbed knit self-start bottoms, a faux fabric bow sewn on the center of the rear neckline above a keyhole opening, and a straight self-start 1x1 ribbed knit garment bottom. The garment extends from the shoulders to below the waist. In order to classify this sample we have sent it to the U.S. Customs and Border Protection laboratory. The laboratory has determined that the garment is composed of separate yarns. The garment is constructed of two 4-ply acrylic yarns (72% by weight) and one 2-ply metalized chain stitched yarn (28% by weight). The one 2-ply metalized yarn is constructed of a 1-ply polyester yarn (63.6% by weight) and a 1-ply metalized (mylar type) yarn (36.4% by weight). The overall composition of the sample is 72% acrylic, 17.8% polyester, and 10.2% metallic knit fabric. 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. The applicable subheading for the garment will be 6110.30.3020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters…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 Renee Orsat via email at [email protected]. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division