The tariff classification of woman’s knitwear from Hong Kong or China

NY J82819 August 4, 2003 CLA-2-61:RR:NC:TA-359:J82819 CATEGORY: Classification TARIFF NO.: 6110.90.9030 Mr. Herbert J. Lynch Sullivan and Lynch, P.C. 156 State Street Boston, Massachusetts 02109-2508 RE: The tariff classification of woman’s knitwear from Hong Kong or China Dear Mr. Lynch: In your letter dated March 25, 2003, that you submitted on behalf of your client, Susan Bristol, Inc., Boston, Massachusetts, you requested a classification ruling. Your sample is returned as requested. Style 1343512 is a woman’s knitted cardigan sweater that is composed of two fabrics. The entire front of the sweater is made from jersey knit fabric, while the back and the two sleeves are made from openwork fabric. The fabric of the front of the sweater has nine or fewer stitches per two centimeters, measured in the direction in which the stitches are formed. You state that the fiber content of the front of the sweater is 63% acrylic, 16% nylon, 10% wool, 9% cotton, 2% rayon/ metallic. You state that the fiber content of the back and the sleeves is 66% cotton, 34% rayon. The sweater has a full-front opening with six button closures, a v-shaped neckline and long sleeves. The front of the sweater also features decorative embroidery and intarsia patterns that are formed by textile yarns. The essential character of the sweater is given by the fabric that covers the entire front; the Harmonized Tariff Schedule of the United States (HTS), the General Rules of Interpretation (GRI), Rule 3, noted. In order to classify your sweater we have submitted it to the U.S. Customs Laboratory at New York for an analysis of its fiber content and yarn structure. The laboratory has reported that the fabric of the front of the sweater is composed of two yarns that are twisted together. The first is a 3-ply yarn that consists of one ply of metallized mylar-type strip and two plies of nylon. The second consists of a 2-ply yarn that consists of one ply of blended acrylic (87.2%) and wool (12.8%) and one ply of nylon strip. The overall composition of the front fabric is 70.7% acrylic, 12.6% nylon strip, 4.2% nylon, 10.4% wool, 2.1% metallized mylar -type strip. Although you recommend classifying this garment as a man-made fiber sweater in subheading 6110.30.3020 HTS, we note that the fabric on the front of the sweater is considered a metallic fabric for the purpose of tariff classification because all of the yarns on the front are twisted together, according to the laboratory report. The applicable subheading for the woman’s knitted sweater, Style 1343512, will be 6110.90.9030, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters, pullovers --- and similar articles, knitted or crocheted: of other textile materials: other: sweaters for women or girls: subject to man-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 Hong Kong and 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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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