CLA-2-61:RR:NC:TA:359 M84794
Mr. Kevin Maher
C-Air Customhouse Brokers
181 South Franklin Avenue
Valley Stream, NY 11581
RE: The tariff classification of a woman’s cardigan from China
Dear Mr. Maher:
In your letter dated June 20, 2006, on behalf of Eileen Fisher, you requested a classification ruling. Your sample is being returned as requested.
The submitted sample, style number F6UI-K0387M-3, is a woman’s cardigan that is constructed from 59% rayon, 28% metallic, 13% polyester, knit fabric. The outer surface of the fabric measures more than 18 stitches per 2 centimeters in the direction that the stitches were formed. The garment features a shawl like collar that extends into a placket, long sleeves with rolled cuffs, a full front opening with no means of closure, and a rolled bottom. You state that one end of yarn is twisted together by one ply of filament viscose, one ply of rayon, and one ply of polyester. For purposes of Statistical Note 6 to Chapter 61, Harmonized Tariff Schedule of the United States (HTSUS), all the components are knit to shape and assembled by looping or linking.
Please note that a yarn that contains any amount of metal is regarded in its entirety as “metallized 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.
The applicable subheading for the cardigan will be 6110.90.9081, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters…and similar articles, knitted: of other textile materials: other…other: subject to man made fiber restraints: women’s: knit to shape articles described in statistical note 6 to this chapter. The duty rate will be 6% ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
The cardigan 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