The tariff classification of a women’s crocheted sweater from China

NY L88355 November 16, 2005 CLA-2-61:RR:NC:N3:359 L88355 CATEGORY: Classification TARIFF NO.: 6110.30.3020 Mr. Rodney Ralston UPS Supply Chain Solutions One UPS Way Champlain, NY 12919 RE: The tariff classification of a women’s crocheted sweater from China Dear Mr. Ralston: In your letter dated October 17, 2005, you requested a classification ruling on behalf of Como of Montreal, Canada. A sample of style G8318S, a woman’s crocheted sweater, was submitted and will be returned. The garment features a 100% polyester knit lining, a v-shaped neckline, ¾ length sleeves and a scalloped bottom. The outer surface of the shell has 9 or fewer stitches per 2 centimeters measured in the direction in which the stitches were formed. The outer shell of the garment is crocheted of two yarns, a five-ply rayon yarn and a two-ply polyester and lurex yarn. You have stated that the overall weight of the garment is 89% rayon, 7% polyester and 4% lurex. 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. You have stated that the sweater which is the subject of this ruling contains a certain percentage by weight of metalized yarns. We have not verified this through laboratory testing, and will assume that your stated fiber content is correct. Upon importation, however, if the fiber content is found by laboratory testing or other means to be different from that stated in this ruling, then this ruling does not apply. The applicable subheading for the sweater will be 6110.30.3020, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters, sweaters…and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other: Other: Sweaters: Women’s. The duty rate will be 32% ad valorem. The sweater falls within textile category designation 646. 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 Ferraro at 646-733-3049. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division