The tariff classification of a woman’s pullover from the Northern Marianas Islands

NY L89430 January 10, 2006 CLA-2-61:RR:NC:TA:359 L89430 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Ms. Melissa Fox Barthco Trade Consultants The Navy Yard 5101 South Broad Street Philadelphia, PA 19112-1404 RE: The tariff classification of a woman’s pullover from the Northern Marianas Islands Dear Ms. Fox: In your letter dated December 20, 2005, on behalf of Jones Apparel Group, you requested a tariff classification ruling. Your sample is being returned as requested. The submitted sample, style WLAF26297, is a woman’s pullover. The outer surface of the garment measures more than 18 stitches per 2 centimeters in the direction the stitches were formed. The pullover features a boat neckline, short hemmed sleeves, and a hemmed bottom. You state that the fiber content is 91% polyester, 6% spandex, and 3% metallic. You included a metallic lab test with this letter that reports that the fabric of style WLAF26297 is composed of three yarns. The first yarn is composed wholly of 100% polyester. The second yarn is composed of 66.2% polyester, 33.8% metallic with one-ply 100% polyester and one-ply metallic. The third yarn is composed wholly of 100% spandex. The relative weight by percentage of the first yarn is 85.8%; the second yarn, 7.8% and the third yarn, 6.4%. The overall fiber content is 90.9% polyester, 6.4% spandex and 2.7% 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 the pullover will be 6110.30.3059, Harmonized Tariff Schedule of the United States (HTS), which provides for pullovers, knitted: of man made fibers: other…other: women’s: other. 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