The tariff classification of three women’s knit garments from China, Hong Kong and Korea

NY D89124 June 3, 1999 CLA-2-61:RR:NC:TA:359 D89124 CATEGORY: Classification TARIFF NO.: 6109.90.4020; 6110.90.1060 Mr. Subhash Bhatia California Fashion Industries, Inc. 3434 South Grand Avenue Los Angeles, CA 90007-4326 RE: The tariff classification of three women’s knit garments from China, Hong Kong and Korea Dear Mr. Bhatia: In your letter dated March 15, 1999 you requested a tariff classification ruling. You submitted three samples of women’s knit garments. You state that the fiber content for styles 328863, 328813V and 328800V is 84% silk, 10% polyester, 6% metallic. You also state that the countries of origin will be China, Hong Kong and Korea. The outer surface of all three garments measures more than 9 stitches per 2 centimeters in the horizontal direction. Style 328863 is a 2x2 rib knit tank-top that features a U-neckline and two and one half inch shoulder straps. Style 328813V is a 2x2 rib knit pullover that features a V-neckline and long sleeves. Style 328800V is a 2x2 rib knit cardigan that features a deep V-neckline, long sleeves, and a full front opening with 5 button closures. In order to verify the fiber content of these three garments and to analyze the yarn structure of the fabric, we have submitted the samples to the U.S. Customs Laboratory in New York. The laboratory has reported that the fiber content of the three styles is 83.5% silk and 16.5% metallic. The laboratory has also stated that the three garments are composed of three 2-ply yarns, two of which are composed entirely of silk fiber; the third is a metallic yarn composed of 60.9% single-ply polyester and 39.1% single-ply mylar type metalized yarn. The overall composition by weight of the garments is 83.5% silk, 10% polyester, 6.5% metalized yarn (mylar type). Your samples are being returned as requested. The applicable subheading for style 328863, the tank-top, will be 6109.90.4020, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s tank-tops, knitted: of other textile materials: containing 70 percent or more by weight of silk or silk waste: women’s or girls’. The duty rate will be 9.8% ad valorem. The applicable HTS subheading for styles 328813V, the pullover, and style 328800V, the cardigan, will be 6110.90.1060, which provides for women’s sweaters, pullovers…and similar articles, knitted: of other textile materials: containing 70 percent or more by weight of silk or silk waste: other. The duty rate will be 3.4% ad valorem. All three styles fall within textile category designation 739. Based upon international textile trade agreements products of China, Hong Kong and Korea are not subject to quota nor the requirement of a visa. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web Site at WWW.CUSTOMS.USTREAS.GOV. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment. 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 Mike Crowley at 212-637-7077. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division