The tariff classification of two women’s knit garments from Hong Kong

NY M84385 July 5, 2006 CLA-2-61:RR:NC:TA:359 M84385 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 two women’s knit garments from Hong Kong Dear Ms. Fox: In your letter dated June 15, 2005, on behalf of Jones Apparel Group, you requested a tariff classification ruling. You state that the garments are not knit to shape. Your samples are being returned as requested. The submitted sample, style D39H30968, is a woman’s cardigan that extends to the thigh area. The outer surface of the cardigan measures more than 9 stitches per 2 centimeters in the horizontal direction. The cardigan features a shawl-like collar, long tubular hemmed sleeves, a full front opening with no means of closure, tubular hemmed bottom, and side slits. You state that the fiber content is 63% rayon, 24% nylon, 8% polyester, 5% metallic. The submitted sample, style D39H30978, is a woman’s sleeveless V-neck pullover with side slits and a tubular hemmed bottom. You state that the fiber content is 63% rayon, 24% nylon, 8% polyester, 5% metallic. You submitted a metallic lab test with your letter. The lab results show that the fabric is comprised of four yarns. The first yarn is wholly composed of 100% rayon. The second yarn is composed wholly of 65.2% polyester, 34.8% nylon. The third yarn is composed wholly of 100% nylon. The fourth yarn is composed of 63.6% polyester, 36.4% metallic with 1-ply 100% polyester and 1-ply metallized yarn. The relative weight by percentage of yarn one 34.1%; yarn two, 45.6%; yarn three, 6.9%; and yarn four, 13.4%. The overall fiber content is 63.9% rayon, 22.7% nylon, 8.5% polyester, 4.9% metallic. For purposes of U.S. Custom’s 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 metal, but on the actual weight of all yarns that contain metal. Therefore, according to the information received, this garment is in chief weight of man made fibers. The applicable subheading for each garment will be 6110.30.3059, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, pullovers…and similar articles, knitted: of man made fibers: other…other: women’s. The rate of duty will be 32% ad valorem. Each garment 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