The tariff classification of two women’s garments from Hong Kong

NY E84916 October 6, 1999 CLA-2-61:RR:NC:TA:359 E84916 CATEGORY: Classification TARIFF NO.: 6110.90.9078 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 86% acetate, 8% metallic, 6% nylon, knit fabric. Style number 27-15889 is a woman’s sleeveless pullover that features a scoop neckline and a tubular hemmed bottom. The outer surface of the fabric measures more than 9 stitches per 2 centimeters in the horizontal direction. Style number 27-15098 is a woman’s cardigan that features a round neckline, long tubular hemmed sleeves, a full front opening with 7 button closures, 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 fabric of both garments is composed of one 5-ply metallic yarn which consists of one 2-ply acetate yarn that is twisted together with one 3-ply yarn which is a blend of two single ply nylon and one single ply mylar-type metallized yarns. The overall fiber composition by weight is 88.4% acetate, 6% nylon and 5.6% metallic yarn (mylar-type). The applicable subheading for the style 27-15889, the pullover and style 27-15098, the cardigan, will be 6110.90.9078, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s sweaters…pullovers and similar articles, knitted: of other textile materials: other: other: other: subject to man-made fiber restraints. The duty rate will be 6% ad valorem. The pullover and the cardigan fall within textile category designation 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