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

NY K84443 July 15, 2004 CLA-2-61:RR:NC:TA:359 K84443 CATEGORY: Classification TARIFF NO.: 6110.90.9030 Ms. Melissa Fox Barthco Trade Consultant 721 Chestnut Street Philadelphia, PA 19106 RE: The tariff classification of a woman’s sweater from Hong Kong Dear Ms. Fox: In your letter dated March 23, 2004, on behalf of Jones Apparel Group, you requested a tariff classification ruling. The submitted sample, style number 121C23028, is a woman’s sweater. The outer surface of the garment measures 9 or fewer stitches per 2 centimeters in the horizontal direction. The sweater features a V-neckline, long sleeves with fringed cuffs, and a full front opening with a one-button closure and a ribbed bottom. The neckline and placket areas are also finished with fringed fabric. You state that the fiber content is 61% acrylic, 32% polyester, 7% lurex. In order to classify your garment we have submitted it to the U.S. Customs and Border Protection laboratory at Newark, New Jersey for analysis of the fiber content and the yarn structure. The laboratory has reported that the fabric of the sweater is composed of a novelty yarn (92.5% by weight) and two 2-ply green polyester yarns (7.5% by weight). The 2-ply green yarn is composed of a 65.3% polyester 1-ply yarn and a 34.7% modacrylic strip. The novelty yarn is composed of an irregular multicolored yarn, which is twisted with a 2-ply metalized yarn (76.6% polyester and 23.4% mylar type) to make a 3-ply yarn, which is then twisted with a 1-ply black polyester yarn to make a 4-ply yarn. Finally, the 4-ply yarn is twisted with a 1-ply black polyester yarn to make a 5-ply yarn. The composition by weight of the 5-ply yarn is 63.0% acrylic, 31.9% polyester, 5.1% mylar type. The overall fiber content is 34.4% polyester, 4.7% mylar type yarn, 2.6% modacrylic strip. For purposes of U.S. Custom’s classification, any yarn that contains any amount of metal is regarded in its entirety as "metalized yarn" for tariff purposes. Thus, the determination of which textile material predominates by weight is based not on the actual weight of metal, but on the actual weight of all yarns that contain metal. Therefore, according to the information received, this garment is in chief weight of metalized yarn. 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’s: subject to manmade fiber restraints. The rate of duty will be 6% ad valorem. The sweater falls within textile category designation 646. Based upon international textile trade agreements products of 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.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 Camille R. Ferraro at 646-733-3049. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division