The tariff classification of a woman’s cardigan from Macau

NY E83317 September 20, 1999 CLA-2-61:RR:NC:TA:359 E83317 CATEGORY: Classification TARIFF NO.: 6110.90.9070 Ms. Elizabeth Hodur Warnaco 90 Park Avenue New York, NY 10016 RE: The tariff classification of a woman’s cardigan from Macau Dear Ms. Hodur: In your letter dated June 10, 1999, you requested a tariff classification ruling. Your sample is being returned as requested. You submitted a sample of a woman’s sweater-like cardigan; style WJ2RP456. You state that the fiber content is 84.9% cotton, 9.3% polyester, 5.8% metallic, knit fabric. The outer surface of the garment measures more than 9 stitches per 2 centimeters in the horizontal direction. The cardigan features a V-neckline, short sleeves, and a full front opening with 5 button closures. The neckline, sleeves, placket, and the bottom of the garment are finished with ribbed fabric. In order to verify the fiber content of the garment and to analyze the yarn structure of the fabric, we have submitted the sample to the U.S. Customs Laboratory in New York. The laboratory has reported that the overall fiber composition for style WJ2RP456 is 84.7% cotton, 9.7% filament rayon, 5.6% metallic yarn (mylar type). The laboratory has also stated that this style is composed of one 6-ply metallic yarn which consists of two 2-ply cotton staple yarns which are twisted together with a single 2-ply metallic yarn. The applicable subheading for the cardigan will be 6110.90.9070, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s sweaters….and similar articles, knitted: of other textile materials: other: other: subject to cotton restraints. The duty rate will be 6% ad valorem The cardigan falls within textile category designation 339. Based upon international textile trade agreements products of Macau are subject to quota and 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.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