The tariff classification of women’s knit garments from China

NY M80837 February 24, 2006 CLA-2-61:RR:NC:TA:359 M80837 CATEGORY: Classification TARIFF NO.: 6104.43.2010; 6110.30.3057; 6114.30.1020 Mr. William Sun WTS Customs Brokerage Co., Inc. 8901 S. Cienega Blvd., Suite 110 Inglewood, CA 90301-4401 RE: The tariff classification of women’s knit garments from China Dear Mr. Sun: In your letter dated February 7, 2006, on behalf of Ultimate Apparel, Inc., 17800 Castleton St., Suite 665, City of Industry, CA 91748, you requested a classification ruling. You submitted four garments that are being returned. Style number RAM-226A is a woman’s tube top that reaches the waist. It is constructed from 65% rayon, 35% cotton, knit fabric. The garment features an elastic opening above the bust line and a ribbed bottom. Style number RAM-706 is a woman’s sleeveless racer back dress that is constructed from 57% rayon, 43% cotton, knit fabric. The garment features one-inch wide shoulder straps, a deep scoop neckline, a drawstring in the left side seam, and a straight bottom. Style number ST06-120 is a woman’s knit pullover constructed from 71% rayon and 29% nylon knit fabric. The fabric of the garment measures more than 9 stitches per 2 centimeters counted in the horizontal direction. For purposes of Statistical Note 6 to Chapter 61, the stitch count is more than 9 but equal to or less than 18 stitches per 2 centimeters measured on the outer surface of the fabric in the direction in which the stitches were formed. The garment features a square neckline edged with narrow, crochet trim, short sleeves and a tubular linked and looped bottom. The front panel is knit to shape with a self start bottom, self finished sides, full fashion marks at the armholes, and a contoured neckline. The back panel is knit to shape with a self start bottom, self finished sides, full fashion marks at the armholes and a contoured neckline. The sleeves are knit to shape with a self start bottom, self finished sides and full fashion marks at the armholes. All the components are looped and linked to form the finished garment. Your request does not provide enough information for us to give a classification ruling on style 40091-H. We are returning your request, and any related samples, exhibits, etc., regarding this style. Please submit the information described below: You state in your letter that style 40091-H will contain metallic yarns. Yarns containing a metallized fiber are considered to be an “other” fiber. Therefore, in order to determine the classification of the garment please provide the following with you garment. If you are unable to obtain the fiber content information from the manufacturer, we suggest that you send your merchandise to a commercial testing laboratory. This is the specific information needed: 1. The number of different yarns used in the fabric of each garment 2. The fiber content of each yarn 3. The number of plies in each yarn The relative weight by percentage of each of the yarns that comprise the fabric 5. The overall fiber content of the garment When this information is available, you may wish to consider resubmission of the garment. If you decide to resubmit your request, please include all of the material that we have returned to you and mail your request to U.S. Customs and Border Protection, Customs Information Exchange, 10th Floor, One Penn Plaza, New York, NY 10119, attn: Binding Rulings Section. If you have any questions regarding the above, please contact National Import Specialist Camille R. Ferraro at 646-733-3049. The applicable subheading for style RAM-706 will be 6104.43.2010, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for women’s dresses, knitted: of artificial: other: women’s. The duty rate will be 14.9% ad valorem. The applicable subheading for style RAM-226A will be 6114.30.1020, HTSUS, which provides for other garments, knitted: of manmade fibers: tops: women’s. The duty rate will be 28.2% ad valorem. The applicable subheading for style ST06-120 will be 6110.30.3057, HTSUS, which provides for sweaters, pullovers…and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other: Other: Other: Women’s or girls’: Knit to shape articles described in statistical note 6 to this chapter. 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/. Style RAM-226A and ST06-120 fall within textile category designation 639. Style RAM-706 falls in category 636. 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