The tariff classification of woman’s knitwear from China

NY K85028 August 31, 2004 CLA-2-61: RR:NC:TA: 359:K85028 CATEGORY: Classification TARIFF NO.: 6110.30.3020 Ms. Melissa Fox Barthco Trade Consultants 721 Chestnut Street Philadelphia, PA 19106 RE: The tariff classification of woman’s knitwear from China Dear Ms. Fox: In your letter dated April 7, 2004, that you submitted on behalf of your client, Jones Apparel Group, you requested a classification ruling. Your sample is returned as requested. Style 121E21708 is a woman’s knitted long sleeve zip front cardigan sweater that is composed of a fabric that measures 9 or fewer stitches per two centimeters, measured in the direction in which the stitches were formed. You state that the fiber content of the sweater is 47% acrylic, 12% nylon, 15% wool, 18% cotton, 5% polyester and 3% other fibers. In order to classify your sweater we submitted it to the U.S. Customs Laboratory at New York for an analysis of its fiber content and yarn structure. The laboratory reported that the fabric is composed of three 2-ply black acrylic/wool/nylon yarns, a 2-ply dark brown cotton yarn, a 2-ply yellow cotton yarn and four 2-ply metalized yarns. The three 2-ply black acrylic/wool/nylon yarns, not plied with any other yarns, comprise 74.6% of the overall weight of the garment. This 2-ply yarn is composed of a 1-ply black acrylic/wool/nylon yarn twisted with a 1-ply black acrylic/wool/nylon yarn and has the following composition by weight: 63.6% acrylic, 20.5% wool, and 15.9% nylon. The 2-ply metalized yarn is composed of a 1-ply silver mylar yarn twisted with a 1-ply white polyester yarn. It comprises 8% by weight of the overall weight of the garment and has the following composition by weight: 66.4% polyester and 33.6% mylar yarn. The 2-ply dark brown cotton yarn is 100% cotton and comprises 8.8% of the overall weight of the garment. The 2-ply yellow cotton yarn is 100% cotton and comprises 8.6% of the overall weight of the garment. The garment has the following overall composition by weight: 47.5% acrylic, 17.4% cotton, 15.3% wool, 11.8% nylon, 5.3% polyester and 2.7% mylar type yarn. The applicable subheading for the woman’s knitted sweater, Style 121E21708, will be 6110.30.3020, 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: sweaters: women or girls. The duty rate will be 32% 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 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 Camille R. Ferraro at 646-733-3049. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division