CLA-2-61:RR:NC:TA:359 L85590
Ms. Melissa Fox
Barthco Trade Consultants
The Navy Yard
5101 South Broad Street
Philadelphia, PA 19112-1404
RE: The tariff classification of women’s knit garments from China
Dear Ms. Fox:
In your letter dated June 10, 2005, you requested a classification ruling on behalf of Jones Apparel Group.
Two garments were submitted, identified as styles N1BW121698 and N1B4Q20038. Along with the samples you provided fiber content analysis from an independent commercial laboratory. Your samples will be returned as you have requested.
Style N1BW121698 is a woman’s ¾ length sleeve knit sweater. The garment features a crocheted cowl neck and rib knit cuffs and bottom. The outer surface of the fabric measures 9 or fewer stitches per 2 centimeters in the direction in which the stitches were formed. Two yarns are used to form the fabric. Yarn #1 is a 3-ply yarn made of 100% wool. Yarn #2 is a 2-ply yarn: the first ply is 100% polyester and the second ply is 100% metalised fiber. The relative weight by percentage of each of the yarns is: yarn #1 is 96.2% of the overall weight: yarn #2 is 3.8% of the overall weight. The overall fiber content of the garment is 96.2% wool, 2.6% polyester, and 1.2% metallic.
Style N1B4Q20038 is a woman’s long sleeve sweater. The garment features a shawl collar, a front opening with one button, two small front pockets, a rounded front bottom, and a non-functional back belt which extends only from side seam to side seam. The outer surface of the fabric measures 9 or fewer stitches per 2 centimeters in the direction in which the stitches were formed.
The fabric of style N1B4Q20038 is knit with four yarns. Yarn #1 is contains 74.7% acrylic and 25.3% wool. Yarn #2 contains 100% nylon. Yarn #3 contains 80% nylon and 20% spandex. Yarn #4 is a two-ply yarn of which one ply is 100% nylon and the other is 100% metalized fiber. The relative weight by percentage of each of the yarns that comprise the fabric is: yarn #1 is 57.6%; yarn #2 is 11.7%; yarn #3 is 6.5% and yarn #4 is 24.2%. The overall fiber content of the garment is 43.1% acrylic, 30.4% nylon, 14.5% wool, 10.7% metallic and 1.3% spandex.
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 style N1BW121698 will be 6110.19.0030, HTSUSA, which provides for Sweaters, pullovers…and similar articles, knitted or crocheted: Of wool or fine animal hair: Other: Sweaters: Women’s. The duty rate will be 16 percent ad valorem.
The applicable subheading for style N1B4Q20038 will be 6110.30.3020, HTSUSA, which provides for Sweaters, pullovers…and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other: Other: Sweaters: Women’s. The duty rate will be 32 percent ad valorem.
Style N1BW121698 falls within textile category designation 446. Style N1B4Q20038 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