The tariff classification of two women’s garments from the Philippines

NY I84149 July 26, 2002 CLA-2-61:RR:NC:TA: 359 I84149 CATEGORY: Classification TARIFF NO.: 6110.90.9074 Mr. Djibril Makalou Ann Taylor 1372 Broadway, 5th Floor New York, NY 10018 RE: The tariff classification of two women’s garments from the Philippines Dear Mr. Makalou: In your letter dated July 11, 2002, you requested a tariff classification ruling. The submitted samples, styles 27-75306 and 27-75305, are two women’s knit garments. You also submitted information from a merchandise testing laboratory. You state that the fiber content of each garment is 49% wool, 35% acrylic, 10% polyester, 6% metallic. The outer surface of the garments measures more than 9 stitches per 2 centimeters in the horizontal direction. Style 27-75306, a cardigan, features a V-neckline, long tubular hemmed sleeves, a full front opening with 6 button closures, and a tubular hemmed bottom. Style 27-75305, a sleeveless pullover, features a U-neckline and a tubular hemmed bottom. The laboratory has determined that there is one 2-ply yarn in the fabric. One ply is an acrylic/wool blend. The other ply is 100% polyester plied with silver metallic. They also state that the overall fiber content is 49.4% wool, 35.0% acrylic, 10.1% polyester, 5.5% metallic. Your sample is being returned as requested. The applicable subheading for each garment will be 6110.90.9074, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters, pullovers…and similar articles, knitted: of other textile materials: other…other: subject to wool restraints: women’s. The duty rate will be 6% ad valorem. Each garment falls within textile category designation 438. Based upon international textile trade agreements products of the Philippines 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 646-733-3049. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division