The tariff classification of a woman’s pullover from Jordan

NY L86963 August 17, 2005 CLA-2-61:RR:NC:TA:359 L86963 CATEGORY: Classification TARIFF NO.: 6110.30.3055 Mr. Khem Lall Macys’ Merchandising Group 11 Penn Plaza New York, NY 10001 RE: The tariff classification of a woman’s pullover from Jordan Dear Mr. Lall: In your letter dated August 9, 2005, you requested a tariff classification ruling. Your sample is being returned as requested. The submitted sample, style number 2796, is a woman’s pullover. The outer surface of the garment measures more than 9 stitches per 2 centimeters in the horizontal direction. The garment features a round neckline, long hemmed sleeves, and a hemmed bottom. Your letter contained confusing information about the fiber content of the garment. In a telephone conversation with the National Import Specialist Associate you clarified that information. There are four yarns in the fabric. Yarn one contains 100% rayon; yarn two contains 100% polyester; yarn three contains 100% spandex; and yarn four contains 100% metallic. The relatively weight by percentage is 80% rayon, 9% polyester, 6% spandex and 5% metallic. Therefore, the pullover will be classified as a garment of man-made fibers. Any change in the fiber content may result in a change of classification, as well as visa and quota requirements. The pullover may be subject to Customs laboratory analysis at the time of importation, and if the fabric content is not that which you stated, the garment may be reclassified by Customs at that time. 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