The tariff classification of two women’s sweaters from Taiwan.

NY M85371 August 18, 2006 CLA-2-61:RR:NC:TA:359 M85371 CATEGORY: Classification TARIFF NO.: 6110.90.9030 Ms. Jean Gong McNaughton Apparel Group, Inc. 498 Seventh Avenue, 9th Floor New York, NY 10018 RE: The tariff classification of two women’s sweaters from Taiwan. Dear Ms. Gong: In your letter dated July 26, 2006, you requested a classification ruling. Your samples are being returned as requested. Style #HPMXBL, is a woman’s sweater. The outer surface of the fabric measures less than 9 stitches per 2 centimeters in the direction that the stitches were formed. The garment features a turtleneck, long sleeves and a self-start bottom. You state that the fiber content is 95.6% acrylic, 2.4% nylon, and 2.0% metallic. You submitted a test report that states that Style #HPMXBL is composed of one 95.6% acrylic, 2.4% nylon and 2% metallic yarn with nine plies. Plies one, two, three, four, five, and six, are composed of 100% acrylic yarn. Plies eight, and nine are composed of 100% nylon yarn, and ply seven is composed of metallized yarn. The overall fiber content is 95.6% acrylic, 2.4% nylon and 2% metallic yarn. Style #GWLU7W, is a woman’s sweater. The outer surface of the fabric measures less than 9 stitches per 2 centimeters in the direction that the stitches were formed. The garment features a V-neckline, long sleeves and a self-start bottom. You state that the fiber content is 97.0% acrylic, 1,9% nylon, and 1.1% metallic. You submitted a test report that states that Style #GWLU7W is composed of one 97.0% acrylic, 1.9% nylon and 1.1% metallic yarn with twelve plies. Plies one, two, three, four, five, six, seven, eight, nine and ten are composed of 100% acrylic yarn. Ply twelve is composed of 100% nylon yarn, and ply eleven is composed of metallized yarn. The overall fiber content is 97.0% acrylic, 1.9% nylon and 1.1% metallic yarn. Please note that a yarn that contains any amount of metal is regarded in its entirety as “metallized 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. The applicable subheading for the sweaters, Styles HPMXBL and GWLU7W will be 6110.90.9030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, knitted or crocheted:Of other textile materials:Other:Sweaters for women or girls:Subject to man-made fiber restraints. The duty rate will be 6% 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/. The sweaters fall within textile category designation 646. 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