The tariff classification of a woman’s pullover from China

NY H83376 August 16, 2001 CLA-2-61:RR:NC:TA:359 H83376 CATEGORY: Classification TARIFF NO.: 6110.30.3055 Mr. Robert T. Stack Tompkins & Davidson One Astor Plaza 1515 Broadway New York, NY 10036-8901 RE: The tariff classification of a woman’s pullover from China Dear Mr. Stack: In your letter dated July 3, 2001, on behalf of Avon Products, Inc., you requested a tariff classification ruling. You submitted style number PP223487, a woman’s knitted, long sleeved pullover with a V-neckline and a self-fabric tie which attaches to the inside of the garment at the back of the neck via a button. The outer surface of the pullover measures more than 9 stitches per 2 centimeters in the horizontal direction. You state that the fiber content of the pullover is 85% acrylic, 15% polyester. The pullover and tie are considered as a composite good. The essential character is imparted by the pullover. Your sample is being returned as requested. In order to verify the fiber content of the pullover and to analyze the yarn structure of the fabric, we have submitted the pullover to the U.S. Customs Laboratory in New York. The laboratory has reported that the fabric of the pullover is composed of a 2-ply acrylic yarn (82.2% by weight of the fabric) and a 2-ply metallized yarn (17.8% by weight of the fabric). The 2-ply metallized yarn consists of a 39.5% 1-ply mylar type metallic yarn and a 60.5% 1-ply polyester yarn. The overall fiber content of the pullover is 82.2% acrylic, 10.8% polyester, 7.0% metallic (mylar type). 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 man-made fibers: other. The duty rate will be 32.7% ad valorem. The pullover falls within textile category designation 639. Based upon international textile trade agreements products of China are subject 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