The tariff classification of a woman’s sweater from China

NY L88762 November 30, 2005 CLA-2-61:RR:NC:TA:359 L88762 CATEGORY: Classification TARIFF NO.: 6110.90.9042 Ms. Melissa Fox Barthco Trade Consultants 5101 South Broad Street Philadelphia, PA 19112 RE: The tariff classification of a woman’s sweater from China Dear Ms. Fox: In your letter dated November 2, 2005, on behalf of Jones Apparel Group, you requested a tariff classification ruling. Your sample is being returned as requested. The submitted sample, style UFHG23268, 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 with ribbed cuffs, a full front opening with a 3-button closure, and a ribbed bottom. You state that the fiber content is 75% linen, 13% metallic, and 12% nylon. You included a metallic lab test with this letter that reports that the fabric of style UFHG23268 is composed of two yarns. The first yarn is composed wholly of 100% linen. The second yarn is composed of 50.6% metallic and 49.4% nylon with one-ply metallic and one-ply 100% nylon. The relative weight by percentage of the first yarn is 74.8% and the second yarn, 25.2%. The overall fiber content is 74.8% linen, 12.7% metallic and 12.5% nylon. 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 the sweater will be 6110.90.9042, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters, knitted: of other textile materials: sweaters for women and girls: other…other. The rate of duty will be 6% ad valorem. The sweater falls within textile category designation 845. 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