The tariff classification of women’s knitwear from Macau

NY I84161 September 5, 2002 CLA-2-61:RR:NC:TA-359: I84161 CATEGORY: Classification TARIFF NO.: 6110.30.3055 Ms. Bernadette Placido Supervisor Customs Compliance QVC, Inc. Studio Park – Mail Code 211 1200 Wilson Drive West Chester, Pennsylvania 19380-4262 RE: The tariff classification of women’s knitwear from Macau Dear Ms. Placido: In your letter dated July 12, 2002, you requested a classification ruling. The sample that you submitted is returned as requested. The sample, Style A1073336, is a woman’s knitted twin set that consists of two garments: a shell and a cardigan. These garments are separately classified for tariff purposes. You state that the fiber content of the set is 75% acrylic, 15% polyester, 10% metallic. The shell is a sleeveless pullover that has a U-shaped neckline in the front but extends straight across the back without a drop. The shoulder straps on the shell measure more than three inches in width. The shell has a tubular bottom, a capped neckline and capped armholes. The jersey knit fabric of the shell measures more than nine stitches per two centimeters in the direction in which the stitches were formed. The cardigan has a full-front opening without any means of closure, long sleeves and a shawl collar. It also has eight inch long side slits at the bottom. The cardigan extends from the wearer’s neck and shoulders to her mid-thigh. The rib knit fabric of the cardigan has more than nine stitches, measured in the direction in which the stitches were formed. In order to classify this sample we have sent it to the US Customs Laboratory at New York to verify its fiber content and to analyze its yarn structure. The laboratory has reported that the fabric of this style consists of two 1-ply acrylic yarns (77% by weight) and two 2-ply metallized yarns (23% by weight). The 2-ply metallized yarn consists of a 1-ply polyester yarn (65.2%) and a 1-ply mylar-type metallic yarn (34.8%). The overall fiber content of this style in 77% acrylic, 15% polyester, 8% mylar-type metallic. The applicable subheading for the twin set, Style A107336, the shell and the cardigan each separately classified, will be 6110.30.3055, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters, pullovers ---and similar articles, knitted or crocheted: of man-made fibers: other: other: other: other: other: women’s. The duty rate will be 32.4% ad valorem. The shell and the cardigan each fall within textile category designation 639. 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 646-733-3049. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division