The tariff classification of a woman’s pullover from Australia

NY J85884 August 21, 2003 CLA-2-61:RR:NC:TA: 359 J85884 CATEGORY: Classification TARIFF NO.: 6110.90.9078 Ms. Bernadette Purcell QVC, Inc. Studio Park 1200 Wilson Drive West Chester, PA 19380-4262 RE: The tariff classification of a woman’s pullover from Australia Dear Ms. Purcell: In your letter dated June 27, 2003 you requested a tariff classification ruling. You submitted two samples of style number A8411. We are keeping the one which was partially destroyed in our laboratory analysis. We are returning the other sample. This style is a woman’s sleeveless pullover with a round neckline and a tubular hemmed bottom. The outer surface of the garment measures more than 9 stitches per 2 centimeters in the horizontal direction. You state that the fiber content is 75% acrylic, 15% polyester, 10% metallic. In order to classify your garment we have submitted it to our Customs laboratory in New York for analysis of its fiber content and yarn structure. The laboratory has reported that style A8411 is composed of a three-ply metalized yarn; a 1-ply 76.2% acrylic yarn, a 1-ply 15.4% polyester yarn, and a 1-ply 8.4% mylar type yarn. The overall fiber content is 76.2% acrylic, 15.4% polyester, 8.4% metallic (mylar type). The applicable subheading for the pullover will be 6110.90.9078, Harmonized Tariff Schedule of the United States (HTS), which provides for pullovers, knitted: of other textile materials: other: other: subject to man made fiber restraints: women’s. The duty rate will be 6% ad valorem. The pullover falls within textile category designation 639. Based upon international textile trade agreements products of Australia are neither subject to quota nor 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 646-733-3049. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division