The tariff classification of women’s cardigans from China and/or Hong Kong

NY L85035 May 27, 2005 CLA-2-61:RR:NC:TA:359 L85035 CATEGORY: Classification TARIFF NO.: 6110.20.2075; 6110.30.3055 Mr. Larry Lewis Michael Simon 512 Seventh Ave., 38th Floor New York, NY 10018 RE: The tariff classification of women’s cardigans from China and/or Hong Kong Dear Mr. Lewis: In your letter dated May 18, 2005, you requested a tariff classification ruling. Your samples are being returned as requested. You submitted three samples of women’s cardigans, identified as styles M075900, M075902, and M075903. Styles M075902 and M075903 are constructed from knit fabric (the sleeves, the back panels, the placket, the collar or neckline and the wide waistband) and woven fabric (the front panels only). The outer surface of the cardigans measures more than 9 stitches per 2 centimeters in the horizontal direction. Style number M075902 features a jewel neckline, long sleeves with rib knit cuffs, knit back panel, two woven decorative front panels, a full front opening with a knit 7 button placket, and a wide rib knit waistband. The essential character of style M075902 is determined by the knit portion of the garment. According to the information, which you provided, the garment is in chief weight of man-made fibers. Harmonized Tariff Schedule of the United States (HTS), General Rules of Interpretation, Rule 3, noted. Style number M075903 features a notched knit turn down collar, a knit back panel, two woven decorative front panels, long sleeves with rib knit cuffs, a full front opening with a 3 button knit placket, and a wide rib knit waistband. The essential character of style M075903 is determined by the knit portion of the garment. According to the information, which you provided, the garment is in chief weight of cotton. Harmonized Tariff Schedule of the United States (HTS), General Rules of Interpretation, Rule 3, noted. Although you gave the same type of information for style M075900, we cannot give classification advice on that style until we receive additional information. According to the information you have already submitted, and based upon a visual examination of the garment, style M075900 contains metalized yarn which may or may not be combined with other yarns. Please note that a yarn that contains any amount of metal is regarded in its entirety as "metalized yarn" for tariff purposes. Thus, the determination of which textile material predominates by weight is based not on the actual weight of metal, but on the actual weight of all yarns that contain metal. Therefore, in addition to the information you have already submitted, please submit the following, for the knit fabric of the garment only: How many yarns are used to make the fabric How many plies are in each yarn What is the fiber content, expressed in percentages, of each ply of each yarn If you wish to obtain classification advice on this style, please resubmit all the information you have already submitted along with the new information requested above, and the sample of style M075900 to our office. The applicable subheading for style M075902, will be 6110.30.3055, (HTS), which provides for Sweaters, pullovers…and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other: Other: Other: Women’s or girls’. The rate of duty will be 32% ad valorem. The applicable subheading for style M075903 will be 6110.20.2075, HTS, which provides for Sweaters, pullovers…and similar articles, knitted or crocheted: Of cotton: Other: Other: Other: Women’s or girls’. The rate of duty will be 16.5% ad valorem. Style M075902 falls within textile category designation 639. Style M075903 falls in category 339. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov. 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 Camille R. Ferraro at 646-733-3049. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division