The tariff classification of a women’s knit garment from China

NY L86617 August 11, 2005 CLA-2-61:RR:NC:TA:359 L86617 CATEGORY: Classification TARIFF NO.: 6110.20.2020 Ms. Melissa Fox Barthco Trade Consultants The Navy Yard 5101 South Broad Street Philadelphia, PA 19112-1404 RE: The tariff classification of a women’s knit garment from China Dear Ms. Fox: In your letter dated July 27, 2005, you requested a classification ruling on behalf of Jones Apparel Group. A garment was submitted, identified as style PLAE24058. Along with the sample you provided fiber content analysis from an independent commercial laboratory. Your sample will be returned as you have requested. Style PLAE24058 is a woman’s knit sweater. The garment features a notched collar, a three-button front opening and long sleeves with small vents, which are decorated with two buttons each. Small sequins are sewn over the entire surface of the garment. The outer surface of the fabric measures 9 or fewer stitches per 2 centimeters measured in the direction in which the stitches were formed. Two yarns are used to form the fabric. Yarn #1 is a two-ply yarn, both plies consisting of 100% cotton. The fiber content of yarn #1 is 100% cotton. Yarn #2 is a 2-ply yarn: the first ply is 100% polyester and the second ply is 100% metalized fiber. The fiber content of yarn #2 is 64.9% polyester and 35.1% metallic. The relative weight by percentage of each of the yarns is: yarn #1 is 88.4% of the overall weight; yarn #2 is 11.6% of the overall weight. The overall fiber content of the garment is 88.4% cotton, 8% polyester, and 3.6% metallic. 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 style PLAE24058 will be 6110.20.2020, HTSUSA, which provides for Sweaters, sweaters…and similar articles, knitted or crocheted: Of cotton: Other: Other: Sweaters: Women’s. The duty rate will be 16.5 percent ad valorem. Style PLAE24058 falls within textile category designation 345. 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