The tariff classification of a woman’s sweater from China

NY J80842 April 25, 2003 CLA-2-61:RR:NC:TA: 359 J80842 CATEGORY: Classification TARIFF NO.: 6110.90.9030 Mr. Garth Pauley Limited Brands Logistics Service Four Limited Parkway Reynoldsburg, Ohio 43068-5300 RE: The tariff classification of a woman’s sweater from China Dear Mr. Pauley: In your letter dated February 14, 2003, on behalf of Express, Inc., 1 Limited Parkway, Columbus, Ohio, 43230, you requested a tariff classification ruling. The submitted sample, style number 86F1795, is a woman’s poncho-like sweater that is pulled over the wearer’s head to cover the shoulders and arms to below the elbow. The sweater extends to the waist area. The garment is stitched on either side approximately 8 inches upward from the bottom to form partial flowing sleeves. The sweater is constructed from knitted openwork fabric and features a drawstring hood and a V-neckline. You state that the fiber content is 40% rayon, 35% acrylic, 20% wool, 5% metallic. In order to classify your garment we have submitted it to the U.S. Customs laboratory at New York for analysis of the fiber content and yarn structure. The laboratory has reported that the fabric is composed of two yarns; a 3 ply multicolored yarn (2-ply acrylic and 1-ply acrylic/wool) and a 3 ply copper and black yarn (1-ply metalized mylar type strip and 2-ply rayon). The overall fiber content is 40.7% rayon, 35.9% acrylic, 16.5% wool, 6.9% metalized mylar type strip. Although you propose that style 86F1795 is classified in item 6102.30.2010, we note that classification is precluded from 6102 HTS, because of the openwork fabric that does not give warmth or protect the wearer from the elements. Your sample is being returned as requested. The applicable subheading for the sweater will be 6110.90.9030, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters, knitted: of other textile materials: other: sweaters for women or girls: subject to man made fiber restraints. The duty rate will be 6% ad valorem. The sweater falls within textile category designation 646. Based upon international textile trade agreements products of China 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