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

NY L86457 August 17, 2005 CLA-2-61:RR:NC:TA:359 L86457 CATEGORY: Classification TARIFF NO.: 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 and a woman’s cardigan from Hong Kong Dear Ms. Fox: In your letter dated July 25, 2005, on behalf of Jones Apparel Group, you requested a tariff classification ruling. You submitted two samples that are being returned as requested. Style PFPF12558 is a woman’s cardigan. The outer surface of the garment measures more than 9 stitches per 2 centimeters in the horizontal direction. The cardigan features a V-neckline, long tubular hemmed sleeves, a full front opening with a 3-button closure, and a tubular hemmed bottom. The placket is finished with rib knit fabric. You state that the fiber content is 56% rayon, 39% nylon, and 5% metallic. Style PFPF12548 is a woman’s sleeveless V-neck pullover with tubular finished armholes and bottom. The V-neckline is finished with rib knit fabric. The outer surface of the pullover measures more than 9 stitches per 2 centimeters in the horizontal direction. You state that the fiber content is 56% rayon, 39% nylon, and 5% metallic. You included a metallic lab test with this letter that reports that the fabric of each style is composed of two yarns. The first yarn is composed of 54.5% rayon, 45.5% nylon with two plies of the same composition. The second yarn is composed of 66.4% rayon, 33.6% metallic with 1-ply of 100% rayon and 1-ply of metallized yarn. The relative weight by percentage of each yarn is 86% for yarn one and 14% for yarn two. The overall fiber content is 56.1% rayon, 39.2% nylon and 4.7% 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. The applicable subheading for each garment 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: women’s. The rate of duty will be 32% ad valorem. Each garment 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