The tariff classification of a woman’s sweater from Hong Kong

NY L88759 November 30, 2005 CLA-2-61:RR:NC:TA:359 L88759 CATEGORY: Classification TARIFF NO.: 6110.30.3020 Ms. Melissa Fox Barthco Trade Consultants 5101 South Broad Street Philadelphia, PA 19112 RE: The tariff classification of a woman’s sweater from Hong Kong Dear Ms. Fox: In your letter dated November 4, 2005, on behalf of Jones Apparel Group, you requested a tariff classification ruling. Your sample is being returned as requested. The submitted sample, style ULAH24418, is a woman’s sweater. The outer surface of the garment measures fewer than 9 stitches per 2 centimeters in the horizontal direction. The sweater features a V-neckline, ¾ inch long sleeves, and a full front opening with a one-button closure. You state that the fiber content is 74% viscose, 16% nylon, and 10% metallic. You included a metallic lab test with this letter that reports that the fabric of style ULAH24418 is composed of three 2-ply yarns. The first two-ply yarn is composed wholly of 100% viscose. The second two-ply yarn is composed of 63.4% nylon and 36.6% metallic with one-ply 100% nylon and one-ply 100% metallic. The third two-ply yard is composed of 59% metallic and 41% nylon with one-ply metallic and one-ply 100% nylon. The relative weight by percentage of the first yarn is 73.9%; the second yarn, 24.1% and the third yarn, 2.0%. The overall fiber content is 73.9% viscose, 16.1% nylon and 10.0% metallic. Please note that a yarn that contains any amount of metal is regarded in its entirety as “metallized 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 style ULAH24418 will be 6110.30.3020, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters, knitted: of man made fibers: other…other: women’s. The rate of duty 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 R. Ferraro at 646-733-3049. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division