The tariff classification of a woman’s pullover from Korea

NY L86256 August 26, 2005 CLA-2-61:RR:NC:TA:359 L86256 CATEGORY: Classification TARIFF NO.: 6110.30.3055 Ms. Melissa Fox Barthco Trade Consultant The Navy Yard 5101 South Broad Street Philadelphia, PA 19112-1404 RE: The tariff classification of a woman’s pullover from Korea Dear Ms. Fox: In your letter dated August 8, 2005, on behalf of Jones Apparel Group, you requested a tariff classification ruling. Your sample is being returned as requested. You submitted a sample identified as style number P21EF0194. Along with the sample you provided a fiber content analysis from a testing laboratory. Style P21EF0194 is a woman’s short sleeved, round neck pullover. The outer surface of the pullover measures more than 9 stitches per 2 centimeters in the horizontal direction. Three yarns are used to form the fabric. The first yarn is a 1-ply 100% rayon yarn. The second yarn is a 50.3% metallic, 49.3% nylon yarn. It consists of 2-plies (1-ply metallized yarn, 1-ply 100% nylon yard). The third yarn is a 1-ply 100% spandex yarn. The relative weight by percentage of each yarn is as follows: yarn one, 64.4% of the overall weight; yarn two, 31.8% of the overall weight; and yard three, 3.8% of the overall weight. The overall fiber content of the garment is 64.4% rayon, 16% metallic, 15.8% nylon, and 3.8% spandex. For purposes of U.S. Customs and Border Protection 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 the metal, but on the weight of all yarns that contain metal. The applicable subheading for the pullover will be 6110.30.3055, Tariff Schedule of the United States (HTS), which provides for pullovers, knitted: of man made fibers: other…other: women’s. The rate of duty will be 32% ad valorem. The 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