The tariff classification of three women’s knit garments from Hong Kong

NY L84072 May 11, 2005 CLA-2-61:RR:NC:TA:359 L84072 CATEGORY: Classification TARIFF NO.: 6110.30.3055; 6110.30.3035 Ms. Melissa Fox Barthco Trade Consultants The Navy Yard 5101 South Broad Street Philadelphia, PA 19112-1404 RE: The tariff classification of three women’s knit garments from Hong Kong Dear Ms. Fox: In your letter dated April 8, 2005, on behalf of Jones Apparel Group, you requested a tariff classification ruling. Your samples are being returned as requested. You submitted three samples of women’s knit garments. The outer surface of each garment measures more than 9 stitches per 2 centimeters in the horizontal direction. You submitted a laboratory report with your letter. Style number MFPE31918 is a woman’s pullover that features a U-neckline, ¾ inch long sleeves with ribbed cuffs and a ribbed bottom. The lab report states that the overall fiber content is 50.9% rayon, 27.2% nylon, 14.5% polyester, and 7.4% metallic. Style number MFPA31868 is a woman’s sleeveless vest that is constructed from 7x3 rib knit fabric. The garment features a deep V-neckline and oversized armholes. The neckline and armholes are finished with 2x2 rib knit fabric. The lab report states that the overall fiber content is 50.8% rayon, 27.5% nylon, 14.3% polyester, and 7.4% metallic. Style number MFPA31878 is a woman’s cardigan that is constructed from 7x3 rib knit fabric. The garment features a ribbed neckline and placket, long sleeves with tight rib cuffs, a full front opening, 2 belt loops, a 1x1 ribbed tie belt at the waist, and 2 front patch pockets at the bottom. The lab report states that the overall fiber content is 50.8% rayon, 27.5% nylon, 14.3% polyester, and 7.4% metallic. The cardigan and the belt of style MFPA31878 are considered as a composite good. Following the General Rules of Interpretation (GRI), Harmonized Tariff Schedule of the United States (HTS), Rule 3, the cardigan provides the essential character of the composite good. The applicable subheading for style MFPE31918, the pullover, and style MFPA3178, the cardigan, will be 6110.30.3055, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters, pullovers…and similar articles, knitted: of man-made fibers: other…other. The rate of duty will be 32% ad valorem. The HTS subheading for style MFPA31868, the vest, will be 6110.30.3035, which provides for vests, knitted: of man-made fibers: vests, other than sweater vests: women’s. The rate of duty will be 32% ad valorem. The pullover and the cardigan fall within textile category designation 639. The vest falls in category 659. 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