The tariff classification of two women’s pullovers from Hong Kong

NY L88093 November 2, 2005 CLA-2-61:RR:NC:TA:359 L88093 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 two women’s pullovers from Hong Kong Dear Ms. Fox: In your letter dated October 7, 2005, on behalf of Jones Apparel Group, you requested a tariff classification ruling. You submitted two samples that are being returned as requested. Style V21D40268A and style V21D70308A are two women’s sleeveless knit pullovers. The outer surface of the garments measures more than 9 stitches per 2 centimeters in the horizontal direction. Style V21D40268A features a V-neckline. Style V21D70308A features a funnel neck collar. Both garments feature tubular hemmed bottoms. You state that the fiber content of each pullover is 85% rayon, 6% nylon, 5% polyester, 1% spandex and 3% metallic. You included a metallic lab test with this letter that reports that the fabric of styles V21D40268A and V21D70308A is composed of three yarns. The first two-ply yarn is composed of 100% rayon. The second two-ply yarn is composed of 66.6% polyester and 33.4% with one-ply 100% polyester, and one-ply metallic. The third yarn is composed of 87.2% nylon and 12.8% spandex with one-ply 100% nylon and one-ply 100% spandex. The relative weight by percentage of the first yarn is 85.2%; the second yarn, 8.1%; and the third yarn, 6.7%. The overall fiber content is 85.2% rayon%, 5.8% nylon, 5.4% polyester, 2.7% metallic and 0.9% spandex. 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 pullover 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 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