The tariff classification of a woman’s pullover from China.

N006878 April 17, 2007 CLA-2-61:RR:NC:TA:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Ms. Maria E. Julia Newport News Holding Corporation 711 Third Avenue, 4th Floor New York, NY 10017 RE: The tariff classification of a woman’s pullover from China. Dear Ms. Julia: In your letter dated February 9, 2007, you requested a tariff classification ruling. Your sample is being returned as requested. The submitted sample, style number S07-14-305, is a woman’s sleeveless 2x2 rib knit pullover. The outer surface of the garment measures more than 9 stitches but less than 18 stitches per 2 centimeters in the direction the stitches were formed. The pullover features a scoop neckline and a self-start bottom. You state that the overall fiber content is 70% rayon, 30% lurex. The armhole and neck capping do not have self-start bottoms. The garment is not knit to shape and does not meet the requirements of Chapter 61, Note 6 of the 2006 Harmonized Tariff Schedule of the United States (HTSUS). In order to classify your garment we have submitted it to the U.S. Customs and Border Protection laboratory at Newark, New Jersey for analysis of the fiber content and the yarn structure. The laboratory has reported that the fabric of the pullover is composed of a 76.0% rayon 2-ply yarn (by weight) and a 24% metalized 2-ply yarn (by weight). The 2-ply metalized yarn is composed of a 1-ply metalized mylar type strip (36.6%% by weight) and a 1-ply polyester filament yarn (63.4% by weight). The overall fiber composition is 76.0% rayon, 15.2% polyester, 8.8% metallic. 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 pullover will be 6110.30.3059, Harmonized Tariff Schedule of the United States (HTSUS), which provides for pullovers, knitted: of man made fibers: other…other: women’s. The rate of duty 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/. The pullover falls within textile category 639. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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 Francine Vivona-Brock at 646-733-3049. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division