CLA-2-61:RR:NC:TA:359 L86391
Ms. Melissa Fox
Barthco Trade Consultants
The Navy Yard
5101 South Broad Street
Philadelphia, PA 19112-1404
RE: The tariff classification of three women’s knit garments from China and Hong Kong
Dear Ms. Fox:
In your letter dated July 19, 2005, you requested a classification ruling on behalf of Jones Apparel Group.
Three garments were submitted, identified as styles PD450A005C, NFHX23018 and NFHX23028. Along with the samples you provided fiber content analysis from an independent commercial laboratory. Your samples will be returned as you have requested.
Style PD450A005C is a woman’s sleeveless knit pullover. The garment features a round neckline and sleeveless armholes. The outer surface of the fabric measures more than 9 stitches per 2 centimeters measured in the direction in which the stitches were formed. Three yarns are used to form the fabric. Yarn #1 is a two-ply yarn consisting of two 100% rayon plies. Yarn #2 is a two-ply yarn consisting of a 100% rayon ply and a 100% nylon ply. The fiber content of yarn #2 is 64.1% rayon, 35.9% nylon. Yarn #3 is a 2-ply yarn consisting of a 100% polyester ply and a 100% metalized fiber ply. The relative weight by percentage of each of the yarns is: yarn #1 is 45.9% of the overall weight; yarn #2 is 42.9% of the overall weight; yarn #3 is 11.2% of the overall weight. The overall fiber content of the garment is 73.4% rayon, 15.4% nylon, 7.3% polyester, 3.9% metallic.
Style NFHX23018 is woman’s knit cardigan that features a round neckline, a full front opening with nine button closures, long sleeves with rib knit cuffs, and a rib knit bottom. Style NFHX23028 is a woman’s knit pullover that features a scoop neckline and sleeveless armholes. Both styles are constructed from the same fabric. The outer surface the fabric measures more than nine stitches per two centimeters measured in the directions in which the stitches were formed. Three yarns are used to form the fabric. Yarn #1 is a two-ply yarn consisting of two 91% cashmere, 9% wool plies. Yarn #2 is a two-ply yarn consisting of two 94.2% cashmere, 5.8% wool plies. Yarn #3 is a 2-ply yarn consisting of a 100% polyester ply and a 100% metalized fiber ply. The relative weight by percentage of each of the yarns is: yarn #1 is 29.4% of the overall weight; yarn #2 is 59.6% of the overall weight; yarn #3 is 11% of the overall weight. The overall fiber content of both styles is 82.9% cashmere, 7.2 polyester, 6.1% wool, 3.8% metallic.
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 PD450A005C will be 6110.30.3055, HTSUSA, which provides for Sweaters, pullovers…and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other: Other: Other:: Women’s or girls’. The duty rate will be 32 percent ad valorem.
The applicable subheading for styles NFHX23018 and NFHX23028 will be 6110.12.2080, HTSUSA, which provides for Sweaters, pullovers…and similar articles, knitted or crocheted: Of wool or fine animal hair: Of Kashmir (cashmere) goats: Other: women’s. The duty rate will be 4 percent ad valorem.
Style PD450A005C falls within textile category designation 639. Styles NFHX23018 and NFHX23028 fall within textile category designation 438. 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