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

NY M85552 August 09, 2006 CLA-2-61:RR:NC:TA:359 M85552 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Ms. Melissa Fox Barthco Trade Consultants 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 July 31, 2005, on behalf of Jones Apparel Group, you requested a tariff classification ruling. Your samples are being returned as requested. The submitted samples, style C21F50678 (cardigan) and C21F50688 (pullover) are women’s knit garments. You state that the fiber content for each garment is 81% rayon, 10% nylon, 6% polyester, and 3% metallic. The outer surface of the garments measures more than 9 stitches per 2 centimeters in the horizontal direction. The cardigan features a V-neckline, long sleeves, and a full front opening with a one-button closure. The pullover is sleeveless and features a U-neckline. The capping on both garments is not knit to shape and does not meet the requirements of Chapter 61, note 6 of the Harmonized Tariff Schedule of the United States (HTSUS). You submitted a test report with your letter. The report shows that the fabric of both garments is comprised of two yarns. The first yarn has two plies and is wholly composed of 80.8% rayon, 19.2% nylon. The second yarn is composed of 81.1% rayon, 13.1% polyester, and 6.8% metallic with two-plies of 100% rayon, one-ply of 100% polyester, and one-ply of 100% metalized yarn. For each garment, the relative weight by percentage of yarn one is 52.1% and yarn two, 47.9%. The overall fiber content of each garment is 80.5% rayon, 10.0% nylon, 6.2% polyester, and 3.3% metallic. For purposes of tariff 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, the garments are 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