The tariff classification of two women’s upper body garments from China. Dear Ms. Fox:
Issued February 16, 2006 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6114.30.1020, 6110.30.3059
Product description
The submitted samples will be returned to you, as requested. Style W3JLTD068 is a woman’s macramé halter-top constructed from 36 percent rayon, 36 percent cotton, 15 percent linen, and 13 percent acrylic. The sleeveless garment has string ties at the top and bottom that are to be tied around the neck and behind the back. The bottom of the garment is knotted and has a fringe finish. There is essentially no back coverage. Style WLAD36367 (also to be imported under style number VLAB326367) is a woman’s knit sleeveless pullover. The garment extends to the waist and has a cross-over V shaped neckline in front, and a cut and sewn, hemmed bottom. The garment is made from a finely knit jersey fabric. You have provided the following information concerning the fiber content of the garment. The garment is knit from three separate yarns, as follows: Yarn 1: 100% acrylic Yarn 2: 100% metallic (54.2% metallic, 45.8% nylon) Yarn 3: 100% spandex The overall fiber content of the garment is 65% acrylic, 18% metallic, and 2% spandex. Because the garment is constructed from yarns that include metallic fibers, it is necessary to analyze the yarns used. The weight of all fibers present in a yarn that contains metallic are considered an “other fiber,” for purposes of classification at the six and eight digit levels.
CBP rationale
The applicable subheading for style W3JLTD068 will be 6114.30.1020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other garments, knitted or crocheted: Of man-made fibers: Tops: Women’s or girls’. The applicable subheading for style WLAD36367 will be 6110.30.3059, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Pullovers…and similar articles, knitted or crocheted: Of man-made fibers: Other: Women’s or girls’: Other.
Full text
NY M80070 February 16, 2006 CLA-2-61:RR:NC:WA:361 NY M80070 CATEGORY: Classification TARIFF NO.: 6110.30.3059;6114.30.1020 Ms. Melissa Fox Barthco International, Inc. 5101 S. Broad Street Philadelphia, PA 19112 RE: The tariff classification of two women’s upper body garments from China. Dear Ms. Fox: In your letter dated January 24, 2006, you requested a classification ruling for two women’s knit garments on behalf of Jones Apparel Group. The submitted samples will be returned to you, as requested. Style W3JLTD068 is a woman’s macramé halter-top constructed from 36 percent rayon, 36 percent cotton, 15 percent linen, and 13 percent acrylic. The sleeveless garment has string ties at the top and bottom that are to be tied around the neck and behind the back. The bottom of the garment is knotted and has a fringe finish. There is essentially no back coverage. Style WLAD36367 (also to be imported under style number VLAB326367) is a woman’s knit sleeveless pullover. The garment extends to the waist and has a cross-over V shaped neckline in front, and a cut and sewn, hemmed bottom. The garment is made from a finely knit jersey fabric. You have provided the following information concerning the fiber content of the garment. The garment is knit from three separate yarns, as follows: Yarn 1: 100% acrylic Yarn 2: 100% metallic (54.2% metallic, 45.8% nylon) Yarn 3: 100% spandex The overall fiber content of the garment is 65% acrylic, 18% metallic, and 2% spandex. Because the garment is constructed from yarns that include metallic fibers, it is necessary to analyze the yarns used. The weight of all fibers present in a yarn that contains metallic are considered an “other fiber,” for purposes of classification at the six and eight digit levels. Based on the information you provided, the metallic and nylon yarn does not exceed the weight of the other man-made fiber yarns, thus the garment is considered to be in chief weight of man-made fibers. The applicable subheading for style W3JLTD068 will be 6114.30.1020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other garments, knitted or crocheted: Of man-made fibers: Tops: Women’s or girls’. The duty rate will be 28.2% ad valorem. The applicable subheading for style WLAD36367 will be 6110.30.3059, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Pullovers…and similar articles, knitted or crocheted: Of man-made fibers: Other: Women’s or girls’: Other. The duty rate will be 32% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. Both garments fall within textile category designation 639. 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 Angela De Gaetano at 646-733-3052. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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