The tariff classification of a woman’s knitted pullover with a hood from Korea

NY G80932 October 24, 2000 CLA-2-61:RR:NC:TA:359 G80932 CATEGORY: Classification TARIFF NO.: 6110.30.3055 Mr. James J. Kelly Barthco Trade Consultants, Inc. 7575 Holstein Ave. Philadelphia, PA 19153 RE: The tariff classification of a woman’s knitted pullover with a hood from Korea Dear Mr. Kelly: In your letter dated August 4, 2000, submitted on behalf of your client, Jones Apparel Group USA, Inc., Bristol, Pennsylvania, you requested a tariff classification ruling. The submitted sample is retained by this office for instructional purposes. The sample, Style E1TA44107, is a woman’s knitted pullover with an attached hood and long sleeves. The ends of the sleeves and the bottom of the garment are hemmed. The pullover extends from the wearer’s neck and shoulders to below her waist. The “iridescent sheer knit” fabric of the pullover has more than nine stitches per two centimeters, measured in the direction in which the stitches were formed. You state that the garment’s fiber content is 70% nylon, 30% metallic. In order to verify the fiber content of the pullover and to analyze the yarn structure of the fabric, we have submitted the sample to the U.S. Customs Laboratory in New York. The laboratory has reported that the overall fiber content of the pullover is 65.5% nylon, 34.5% metalized yarns. The laboratory has also reported that the pullover is composed of two single ply nylon yarns and one single ply metalized yarn (mylar type). The applicable subheading for the woman’s knitted pullover, Style E1TA44107, will be 6110.30.3055, Harmonized Tariff Schedule of the United States (HTS), which provides for sweater, pullovers…knitted or crocheted: of man-made 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 Korea 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