CLA-2-61:OT:RR:NC:N3:359

Mr. T. C. Li
HMS Productions, Inc.
250 West 39 Street
NY, NY 10018

RE: The tariff classification of a woman’s garment from China

Dear Mr. Li:

In your letter dated August 12, 2011, you requested a tariff classification ruling. The remaining portion of the submitted sample, after laboratory analysis, is being returned as per your request.

Style 69513 is a “cable & gauge” label woman’s cut and sewn cardigan that is constructed from a weft knitted novelty fabric that is stated to be constructed of 73% cotton and 18% polyester 9% metallic. The outer surface of the fabric measures more than nine stitches per two centimeters in the direction that the stitches were formed. The cardigan features a v-shaped neckline, a full front opening with no means of closure, curved bottom edges on the front panels, and short dolman-styled sleeves with jersey fabric trim at the sleeve endings. Self-fabric trim with rolled edges is found on the neckline, down the front panel edges, and on the straight garment bottom. The garment extends to below the waist.

In order to classify this sample we sent it to the U.S. Customs and Border Protection Laboratory to verify its fiber content and to analyze its yarn structure. The laboratory has determined the garment fabric is composed of a 4-ply metalized yarn. The 4-ply metalized yarn consists of a 2-ply metalized yarn (27.3% by weight) twisted together with a 2-ply cotton staple yarn (72.7% by weight). The 2-ply metalized yarn is composed of a 1-ply polyester filament yarn (64.9% by weight) and 1-ply metalized (mylar type) yarn (35.1% by weight). The garment has the following overall composition by weight: 72.7% cotton 17.7% polyester 9.6% metalized (mylar type) yarn.

The applicable subheading for the garment will be 6110.90.9073, 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: Other: Subject to cotton restraints: Women’s or girls’: Other. The rate of duty will be 6 percent 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 Francine Vivona-Brock at (646) 733-3049.

Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division