CLA-2-61:RR:NC:TA:359 L85757
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 Taiwan and China
Dear Ms. Fox:
In your letter dated June 17, 2005, you requested a classification ruling on behalf of Jones Apparel Group.
Two garments were submitted, identified as styles N1BV621108, and N1BW121688. Along with the samples, you provided fiber content analysis from an independent commercial laboratory. Your samples will be returned as you have requested.
Style N1BV621108 is a women’s knit shrug styled garment. The garment has raglan sleeves and a neckband, which extends into two long strips of fabric which tie at the neck. The front panels do not reach the waist. You state the country of origin is Taiwan.
The fabric of style N1BV621108 is formed using one 8-ply yarn containing 73.3% rayon, 16.7% wool, 6.5% polyester, and 3.5% metallic. These figures also represent the overall fiber content of the garment.
Style N1BW121688 is a women’s knit sweater featuring long sleeves, a full front opening secured with four hook and eye closures and a large collar which you described as a hood. Although this wide collar can be turned up against the neck, it does not cover the top of the head and we would not consider it to be a “hood”. The garment also includes fringed trim, which edged the front placket bottom collar and sleeve ends of the garment.
The outer surface of style N1BW121688 measures less than 9 stitches per 2 centimeters in the direction in which the stitches were formed. The fabric of this garment is made of 2 yarns. The first yarn is a 4-ply yarn made entirely of wool. The second yarn is a 8-ply yarn made up as follows: ply #1 is 100% polyester, ply #2 is 100% metalized, ply #3 is 100% polyester, ply #4 is 100% metalized, ply #5 is 100% polyester, ply #6 is 100% metalized, ply #7 is 100% polyester and ply #8 is 100% metalized. The relative weight by percentage of each yarn is 93.4% for yarn #1 and 6.6% for yarn #2. The overall fiber content of the garment is 93.4% wool, 4.4% polyester and 2.2% metalized.
For purposes of 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 the yarns that contain metal. Thus, style N1BV621108 is considered to be in chief weight of metalized yarn for classification purposes.
The applicable subheading for style N1BV621108 will be 6114.90.9055, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for Other garments, knitted or crocheted: Of other textile materials: Other: Other: Subject to man-made fiber restraints. The duty rate will be 5.6% ad valorem.
The applicable subheading for style N1BW121688 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% ad valorem.
Style N1BV621108 falls within textile category designation 659. Style N1BW121688 falls within textile category designation 459. 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