The tariff classification of a woman’s pullover from Taiwan

NY F84717 August 3, 2000 CLA-2-61:RR:NC:TA:359 F84717 CATEGORY: Classification TARIFF NO.: 6110.30.3055 Ms. Melba R. Dairo Federated Merchandising Group 1440 Broadway New York, NY 10018 RE: The tariff classification of a woman’s pullover from Taiwan Dear Ms. Dairo: In your letter dated March 21, 2000 you requested a tariff classification ruling. The submitted sample, style 07434, is a woman’s sleeveless knit pullover. You state that the fiber content is 65% rayon, 14% nylon, 13% polyester, 7% metallic, 1% spandex. The outer surface of the garment measures more than 9 stitches per 2 centimeters in the horizontal direction. The pullover features a round neckline and a tubular hemmed bottom. The country of origin is Taiwan. In order to verify the fiber content of the pullover and to analyze the yarn structure of the fabric, we have submitted the garment to our U.S. Customs Laboratory in New York. The laboratory has reported that the overall fiber content of the pullover is 65.3% rayon, 20.7% polyester, 13.0% nylon, 1.0% spandex. They also state that the garment consists of two yarns; one 2-ply yarn which consists of a single ply of 100% nylon and a single ply of 100% spandex; and one 4-ply yarn (two plies are 100% polyester and two plies are 100% rayon). Your sample is being returned as requested. The applicable subheading for the pullover will be 6110.30.3055, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s pullovers, knitted: of manmade fibers: other. The duty rate will be 32.9% ad valorem. The pullover falls within textile category designation 639. Based upon international textile trade agreements products of Taiwan 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.USTREAS.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