The tariff classification of a woman’s pullover from Korea and a woman’s pullover from Hong Kong

NY L83654 April 27, 2005 CLA-2-61:RR:NC:TA:359 L83654 CATEGORY: Classification TARIFF NO.: 6110.90.9078; 6110.30.3055 Ms. Melissa Fox Barthco Trade Consultants 5101 South Broad Street Philadelphia, PA 19112 RE: The tariff classification of a woman’s pullover from Korea and a woman’s pullover from Hong Kong Dear Ms. Fox: In your letter dated March 25, 2005, and additional information submitted on April 19, 2005, on behalf of Jones Apparel Group, you requested a tariff classification ruling. You submitted two samples that are being returned as requested. Style 7FHP30674 is a woman’s V-neck pullover with cap sleeves. The sleeves and the outer shell are constructed from openwork lace mesh fabric with metallic designs. The outer surface of the garment measures more than 9 stitches per 2 centimeters in the horizontal direction. The lining is constructed from 100% polyester, knit fabric. The pullover has a ruffled center that extends from the neck to the bottom that is made from the lace fabric. You state that the fiber content of the outer shell is 82% nylon, 18% metallic. The country of origin is Korea. Style QFHY10794 is a woman’s U-neck pullover with cap sleeves and a hemmed bottom. The outer surface of the pullover measures more than 9 stitches per 2 centimeters in the horizontal direction. The garment has thread-like and metallic designs throughout the garment. You state that the fiber content is 55% acrylic, 29% polyester, 10% silk, 3% nylon, 3% metallic. The country of origin is Hong Kong. You included a metallic lab test with this letter that reports that the fabric of style 7FHP30674 is composed of two yarns. The first yarn has 1- ply 100% nylon yarn. The second yarn (70.7% nylon, 29.3% metallic) has two plies; one 100% nylon, and one metalized. The relative weight by percentage of yarn one is 38.6%; yarn two, 61.4%. The overall fiber content of the garment is 82% nylon, 18% metallic. Please note that a 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. In this instance, for purposes of classification, yarn two is considered to be completely made of metallic, or “other” textile material. The lab reports that the fabric of style QFHY10794 is composed of four yarns. Yarn one is one-ply of 100% acrylic. Yarn two is one-ply of 100% polyester. Yarn three (52.5% metallic, 47.5% nylon) has one-ply 100% nylon, and one-ply 100% metallic. Yarn four is the sleeve lining which is 100% silk. The relative weight by percentage of yarn one is 55.1%; yarn two, 28.9%; yarn three, 6.4% and yarn four, 9.6%. The overall fiber content is 54.8% acrylic, 29.1% polyester, 9.5% silk, 3.4% metallic, 3.2% nylon. The fabric of style QFHY10794 is a knit pile. The pile yarn is made of 100% acrylic and composes 54.8% of the garment by weight. Section XI, Subheading note 2(B)(b) states: “In the case of textile products consisting of a ground fabric and a pile or looped surface no account shall be taken of the ground fabric”. Therefore, for purposes of classification, style QFHY10794 will be treated as if the garment were composed only of acrylic fiber. The applicable subheading for the pullover, style 7FHP30674, will be 6110.90.9078, Harmonized Tariff Schedule of the United States (HTS), which provides for pullovers, knitted: of other textile materials: other: subject to man-made fiber restraints: women’s. The rate of duty will be 6% ad valorem. The HTS subheading for style QFHY10794, the pullover will be 6110.30.3055, which provides for pullovers, knitted: of man-made fibers: other…other: women’s. The rate of duty will be 32% ad valorem. Each pullover falls within textile category designation 639. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov. 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