The tariff classification of a woman’s sweater from China/Hong Kong

NY H80050 June 27, 2001 CLA-2-61:RR:NC:TA:359 H80050 CATEGORY: Classification TARIFF NO.: 6110.30.3020 Mr. David Sherman Ann Taylor 1372 Broadway, 5th Floor New York, NY 10018 RE: The tariff classification of a woman’s sweater from China/Hong Kong Dear Mr. Sherman: In your letter dated April 17, 2001, you requested a tariff classification ruling. The submitted sample, style number 27-58808, is a woman’s sleeveless sweater with a turtleneck collar. The fabric is composed of different sized yarns knitted together. The armholes and the bottom of the garment are finished with ribbed fabric. The outer surface of the sweater measures 9 or fewer stitches per 2 centimeters in the horizontal direction. You state that the fiber content is 47% acrylic, 41% cotton, 7% polyester, 5% metallic. Your sample is being returned as requested. In order to verify the fiber content of the sweater 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 fabric is composed of an 8-ply black acrylic/cotton yarn, and a 2-ply metallic yarn that is composed of a ply of filament polyester and a ply of mylar type metallic yarn. The overall fiber content of the sweater is 47.9% acrylic staple, 41.5% cotton, 6.7% polyester filament, 3.9% metallic yarn (mylar type). The applicable subheading for the sweater will be 6110.30.3020, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s sweaters, knitted: of manmade fibers: other. The duty rate will be 32.7% ad valorem. The sweater falls within textile category designation 646. Based upon international textile trade agreements products of China/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 effected 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