CLA-2-61:RR:NC:TA:359 E84915
Ms. Rebecca Cheung
Ann Taylor, Inc.
1372 Broadway, 6th Floor
New York, NY 10018
RE: The tariff classification of two women’s garments from Hong Kong
Dear Ms. Cheung:
In your letter dated July 16, 1999 you requested a tariff classification ruling. Your samples are being returned as requested.
You submitted two samples. You state that both styles are constructed from 76% acetate, 5% metallic, 19% rayon, knit fabric. Style number 22-9453 is a woman’s tank-top that features a scoop neckline; a straight back; ¼ inch shoulder straps and a tubular hemmed bottom.
Style number 22-9454 is a woman’s cardigan that features a round neckline, long tubular hemmed sleeves, a full front opening with a one button closure, and a tubular hemmed bottom. The outer surface of the fabric measures more than 9 stitches per 2 centimeters in the horizontal direction.
In order to verify the fiber content of these two garments and to analyze the yarn structure of the fabric, we have submitted the samples to the United States Customs Laboratory in New York. The laboratory has reported that the knitted fabric of both garments is composed of a single 4-ply metallic yarn which consists of two single ply yarns of 100% acetate fibers which are twisted around a blended metallic yarn with a single ply of rayon fibers and a single ply of mylar-type metallized yarn. The overall fiber composition by weight is 75.1% acetate, 18.6% rayon and 6.3% metallic.
The applicable subheading for style 22-9453, the tank top, will be 6109.90.8030, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s tank tops, knitted: of other textile materials: other. The duty rate will be 16.5% ad valorem.
The applicable HTS subheading for style 22-9454, the cardigan, will be 6110.90.9078, which provides for women’s sweaters…and similar articles, knitted: of other textile materials: other: other: subject to man-made fiber restraints. The duty rate will be 6% ad valorem.
The tank top falls within textile category designation 838. The cardigan falls in category 639. Based upon international textile trade agreements products of Hong Kong are subject to quota and the requirement of a visa.
The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.
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 Mike Crowley at 212-637-7077.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division