The tariff classification of a woman’s cardigan from Taiwan

NY H80409 August 30, 2001 CLA-2-61:RR:NC:TA:359 H80409 CATEGORY: Classification TARIFF NO.: 6110.30.3055 Mr. Bill Sullivan MSAS Global Logistics 248-06 Rockaway Blvd. Jamaica, NY 11422, USA RE: The tariff classification of a woman’s cardigan from Taiwan Dear Mr. Sullivan: In your letter dated April 25, 2001, on behalf of Newport News, Inc., you requested a tariff classification ruling. The submitted sample, style number F01-38-144, is a woman’s knitted, long sleeved, cardigan with a full front opening and no means of closure. The outer surface of the cardigan measures more than 9 stitches per 2 centimeters in the horizontal direction. You state that the fiber content of the cardigan is 77% nylon, 15% metallic, 8% spandex. Your sample is being returned as requested. In order to verify the fiber content of the cardigan and to analyze the yarn structure of the fabric, we have submitted it to the U.S. Customs Laboratory in New York. The laboratory has reported that the fabric of the cardigan is composed of three yarns (1-ply nylon which is 87.3% by weight of the fabric/ 3-ply metallic which is 7.8% by weight/1-ply spandex which is 4.9% by weight of the fabric). The 3-ply metallized yarn is composed of a 1-ply - 51.2% metallic (mylar-type) yarn and two 1-ply 48.8% nylon yarns. The overall fiber content of the cardigan is 87.3%, 7.8% metallic (mylar-type), 4.9% spandex. The applicable subheading for the cardigan will be 6110.30.3055, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s sweaters… knitted: of man-made fibers: other. The duty rate will be 32.7% ad valorem. The cardigan 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.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 effected 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