The tariff classification of a woman’s sweater from China

NY M82984 May 22, 2006 CLA-2-61:RR:NC:TA:359 M82984 CATEGORY: Classification TARIFF NO.: 6110.20.2020 Mr. Patrick Pascarella Sea Air & Land Logistics 145 Johnsontown Road Sloatsburg, NY 10974 RE: The tariff classification of a woman’s sweater from China Dear Mr. Pascarella: In your letter dated April 24, 2006, on behalf of Presidio International, Inc., you requested a tariff classification ruling. Your sample is being returned as requested. The submitted sample, style number Y5W554, is a woman’s knit sweater. The outer surface of the garment measures less than 9 stitches per 2 centimeters in the direction the stitches were formed. The sweater features a cowl collar, long sleeves, and a front kangaroo-style pocket in the waist area. You state that there are four yarns used to form the fabric. Yarn one is 50% alpaca, 50% cotton. Yarn two is 100% rayon. Yarn three is 66% polyester, 34% metallic. Yarn four is 100% cotton. The overall fiber content of the garment is 31% alpaca, 31% cotton, 29% rayon, 9% metallic (consisting of 6% polyester and 3% metalized yarn). For purposes of U.S. Customs and Border Protection classification, any 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 the metal, but on the weight of all yarns that contain metal. The applicable subheading for the sweater will be 6110.20.2020, (HTSUS), which provides for sweaters, knitted: of cotton: other: sweaters: women’s. The rate of duty will be 16.5% ad valorem. The sweater falls within textile category designation 345. 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