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

NY M85135 August 1, 2006 CLA-2-61:RR:NC:TA:359 M85135 CATEGORY: Classification TARIFF NO.: 6110.30.3020 Ms. Melissa Fox Barthco Trade Consultants 5101 South Broad Street Philadelphia, PA 19112-1404 RE: The tariff classification of a woman’s sweater from Hong Kong Dear Ms. Fox: In your letter dated July 18, 2006, on behalf of Jones Apparel Group, you requested a tariff classification ruling. Your sample is being returned as requested. The submitted sample, style number C21F80738, is a woman’s 1x1 rib knit sweater. The outer surface of the garment measures less than 9 stitches per 2 centimeters in the direction the stitches were formed. The garment features a cowl neck collar, and long sleeves. The collar, sleeve openings, and the bottom have a scalloped finish. You state that the fiber content is 72% rayon, 15% nylon, 7% acrylic, 6% other fibers. The garment has a sweater stitch count. It does not meet the stitch count requirements of Chapter 61, Note 6 of the 2006 Harmonized Tariff Schedule of the United States (HTSUS). The garment is not knit to shape. You included a metallic lab test with this letter. The lab reports that the fabric of this style is composed of four yarns. The first yarn has two plies and is composed wholly of 65% rayon, 35% nylon. The second yarn has two plies and is composed wholly of 100% rayon. The third yarn is composed of 64.8% rayon, 35.2% acrylic with one-ply 100% rayon and one-ply 60.5% acrylic, 39.5% rayon. The fourth yarn is composed 65.5% polyester, 34.5% metallic with one-ply 100% polyester and one-ply metallized yarn. The relative weight by percentage of the first yarn is 41.7%; the second yarn, 32.9%; the third yarn, 18.5%; and the fourth yarn, 6.9%. The overall fiber content of the garment is 72% rayon, 14.6% nylon, 6.5% acrylic, 4.5% polyester, and 2.4% 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 cardigan will be 6110.30.3020, (HTSUS), which provides for sweaters, knitted: of manmade fibers: other…other: sweaters: 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