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NY D80852




September 8, 1998

CLA-2-61:RR:NC:TA:359 D80852

CATEGORY: CLASSIFICATION

TARIFF NO.: 6110.30.3055; 6110.30.1560

Ms. Karen Wilder
Customs Import Administration
Esprit de Corp.
900 Minnesota St.
San Francisco, CA 94107

RE: The tariff classification of women's knitwear from Taiwan.

Dear Ms. Wilder:

In your letter dated July 29, 1998 you requested a tariff classification ruling.

You submitted two samples which we are returning as requested.

Style 5455001 is a woman's knitted pullover with long sleeves and a round, capped neckline. The fabric of the pullover has more than nine stitches per two centimeters, measured in the direction in which the stitches were formed. The pullover extends from the wearer's neck and shoulders to below her waist. You state that the overall fiber content of the garment is 53% rayon, 36% cotton, 8% polyester, 3% metallic.

Style 5455007 is a woman's knitted cardigan with long sleeves and a V-neckline that extends down into an eight-button, full-front opening. The fabric of the cardigan has more than nine stitches per two centimeters, measured in the direction in which the stitches were formed. The cardigan extends from the wearer's neck and shoulders to below her waist. You state that the overall fiber of the cardigan is 40% wool, 40% rayon, 12% nylon, 8% metallic.

You also submitted additional information from your laboratory testing service. The laboratory has reported that Style 5455001 consists of three yarns. Yarn A is a 2-ply yarn consisting of 55% cotton, 45% rayon. Yarn B is a 2-ply metallic yarn which consists of a single ply of polyester wrapped around a single ply of polyester film that is metallized with aluminum. Yarn C consists of a single ply of 100% rayon.

Style 5455007 consists of two yarns. Yarn A is a single ply composed of 50% rayon, 30% wool, 20% angora. Yarn B is a 2-ply metallic yarn that is composed of a single ply of nylon wrapped around a single ply of polyester film that is metallized with aluminum.

The applicable subheading for Style 5455001, the pullover, will be 6110.30.3055, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters, pullovers and similar articles, knitted or crocheted, of man-made fibers, other, other, other, other, other, women's. The duty rate will be 33.3% ad valorem.

The applicable HTS subheading for Style 5455007, the cardigan, will be 6110.30.1560, which provides for sweaters, pullovers and similar articles, knitted or crocheted, of man-made fibers, other, containing 23 percent or more by weight of wool or fine animal hair, other, women's. The duty rate will be 17% ad valorem.

The pullover falls within textile category designation 639. The cardigan falls in category 438. Based upon international textile trade agreements products of Taiwan are subject to quota 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 Section 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,

Robert B. Swierupski
Director

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