The tariff classification of a woman’s knitted pullover from Hong Kong

NY F83134 May 11, 2000 CLA-2-61:RR:NC:TA:359 F83134 CATEGORY: Classification TARIFF NO.: 6110.90.9078 Ms. Allison M. Baron Sharretts, Paley, Carter & Blauvelt, P.C. 75 Broad Street New York, NY 10004 RE: The tariff classification of a woman’s knitted pullover from Hong Kong Dear Ms. Baron: In your letter dated February 17, 2000, submitted on behalf of your client, Polo Ralph Lauren, Lyndhurst, New Jersey, you requested a tariff classification ruling. The sample which you submitted is returned as you requested. The sample, Style 37224, is a woman’s knitted pullover which covers the wearer’s upper torso from her neck and shoulders to below her waist, and which consists of an outer shell and an inner lining. It is sleeveless, and at its front, it shows a U-shaped neckline and shoulder straps. Both the neckline and the armhole openings are finished with capping. In your letter you state that “the lining and the shell of Style 37224 are knit together at the bottom and sewn together around the armholes and neck opening…such that the two components are permanently attached and create a single garment”. You note also that the fiber content of the outer shell of the pullover is 74% nylon, 26% metallic, while the inner lining is 100% cotton. In order to verify the fiber content of the pullover and to analyze the yarn structure of its fabric, we have submitted the sample to the U.S. Customs Laboratory in New York. The laboratory has reported that the overall fiber content of the outer shell of the pullover is 72% nylon, 28% metallic wire yarn. The laboratory has stated that the outer shell consists of two 4-ply yarns, each of which is composed of a 2-ply nylon (monofilament) wire yarn twisted with a single-ply nylon (filament) yarn to make a 3-ply yarn, which is in turn twisted with a single-ply nylon (filament) yarn to form the 4-ply yarn. The laboratory has also found that the 2-ply nylon/metallic wire yarns have this fiber composite by weight: wire (metallic yarn) 76.2%, nylon 23.8%. The applicable subheading for Style 37224, the pullover, will be 6110.90.9078, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters, pullovers…knitted or crocheted, of other textile materials, other, other, subject to man-made fiber restraints: women’s, or girls’. The duty rate will be 6% ad valorem. Style 37224, the pullover falls within textile category designation 639. Based upon international textile trade agreements products of Hong Kong 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