United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1998 NY Rulings > NY A85374 - NY A85604 > NY A85525

Previous Ruling Next Ruling
NY A85525





August 07, 1996

CLA-2-61:RR:NC:WA:359 A85525

CATEGORY: CLASSIFICATION

TARIFF NO.: 6110.90.9040; 6110.90.9042

Mr. John F. McManus
Manager - Customs Dept.
Itochu Intl., Inc.
335 Madison Ave.
New York, NY 10017

RE: The tariff classification of two women's sweaters from Hong Kong or China.

Dear Mr. McManus:

In your letter dated July 2,1996 you requested a tariff classification ruling. You also requested a ruling on the correct country of origin for the two sweaters. We are forwarding this part of your inquiry, along with your samples, to the Office of Regulations and Rulings, U.S. Customs Service Headquarters, which will respond to you directly on that issue. The instant ruling applies only to the classification of your products.

Style 3024 is a woman's knitted, sleeveless sweater vest which has a full-front opening with seven button closures and a deep V-neckline. There are also oversized armhole openings. The neckline, placket and bottom of the sweater are finished with scalloped edging. The front panels are decorated with beading and embroidery.

Style 3026 is a woman's knitted, long sleeved cardigan sweater which also has a full-front opening with a deep V- neckline and seven button closures. The neckline, placket, bottom and sleeve ends are finished with scalloped edging. The front panels of the sweater are decorated with embroidery and plastic beading.

The fabric of each sweater has less than nine stitches per two centimeters, measured in the horizontal direction. You indicate that the fiber content of each sweater fabric, "prior to the addition of the embroidery," is 55% ramie, 45% cotton. You also indicate that the embroidery yarn consists of 100% rayon fibers. (Since the scalloped edgings use yarns that appear to be the same as those employed in the embroidery work, it would seem reasonable to assume that they also consist of 100% rayon fibers).

Finally, you supply two possible case studies concerning the steps involved in the production process (Case 1 and Case 2). In Case 1 the panels (parts) of the sweaters are knit-to-shape, embroidered and assembled in China and then exported to the United States from Hong Kong. In Case 2 the sweater panels are knit-to-shape and embroidered in China but then they are sent to Hong Kong where they are assembled and exported to the United States.

As part of your submission you present the theory that all of the constituent fibers in the sweater, including the rayon fiber from which the embroidery is constructed, should be included in considering which component fiber determines the predominant weight of these garments. However, we note that the Explanatory Notes for Chapter 61 of the Harmonized Tariff Schedule of the United States (HTS), specifically reject for determining the predominant weight those items on a garment which constitute "mere trimming". We also note Section XI, Subheading Note 2(B)(c) of the HTS which states that only the ground fabric shall be considered in cases of goods with embroidery. Therefore, the fiber content of the two sweaters which you submitted is 55% ramie, 45% cotton.

The applicable subheading for Styles 3024 and 3026, when knit-to-shape, embroidered and assembled in China (Case 1)will be 6110.90.9042, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters and similar articles, knitted, of other textile materials, sweaters for women or girls, other, other, other. The duty rate will be 6% ad valorem.

The applicable HTS subheading for Styles 3024 and 3026, when knit-to-shape and embroidered in China but assembled in Hong Kong (Case 2), will be 6110.90.9040, which provides for sweaters and similar articles, knitted, of other textile materials, sweaters for women or girls, other, other, assembled in Hong Kong from knit-to-shape component parts knitted elsewhere. The duty rate will be 6% ad valorem.

Styles 3024 and 3026 fall within textile category designation 845. Based upon international textile trade agreements products of Hong Kong or China are subject to quota restraints and the requirement of a visa.

The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes. To obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

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 Mike Crowley at 212-466-5852.

Sincerely,

Roger J. Silvestri
Director

Previous Ruling Next Ruling

See also: