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NY E89545





December 8, 1999

CLA-2-61:RR:NC:TA:361 E89545

CATEGORY: CLASSIFICATION

TARIFF NO.: 6114.90.9010

Ms. Donna Segro
Import Manager
Tommy Hilfiger U.S.A., Inc.
35 Henry Street
Secaucus, NJ 07094

RE: The tariff classification of a woman’s knit top from Hong Kong.

Dear Ms. Segro:

In your letter dated November 5, 1999, with additional information provided on November 17, 1999, you requested a classification ruling for a woman’s knit top. The sample is being returned, as you requested.

The submitted sample is composed of two knit fabrics. According to the laboratory analysis you provided, the front panel is composed of a single yarn made up of lurex (composed of mylar and polyester) and acrylic. The back panel is in chief weight of nylon.

Style 680302409 is a woman’s knit top. The top has ½ inch shoulder straps; a square neckline in front; and a tubular knit bottom. The upper edge of the back panel is cut straight across from side seam to side seam.

Because the fabric of the front panel contains metallic fibers, it is necessary to analyze the yarns used. The front panel is knitted from a single yarn containing acrylic and metallic. The weight of all fibers present in a yarn that contains metallic is combined and is considered metallic. Metallic yarns are considered “other fibers,” for purposes of classification at the six and eight digit levels. Accordingly, the fabric of the front panel is considered to be metallic, thus “of other fibers.”

As noted above, the garment is made up of two different types of fabric. Such garments are considered a composite good, with the classification determined by that fabric that provides the essential character. In this case, the fabric of the front panel provides the essential character, therefore, the garment is considered to be of an “other fiber.”

The applicable subheading for style 680302409 will be 6114.90.9010, Harmonized Tariff Schedule of the United States (HTS), which provides for other garments, knitted or crocheted: Of other textile materials: Tops. The duty rate will be 5.8 percent ad valorem. The rate of duty will remain the same as of January 1, 2000.

Style 680302409 falls within textile category designation 838. Based upon international textile trade agreements products of Hong Kong are subject to quota and the requirement of a visa.

The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web Site at WWW.CUSTOMS.USTREAS.GOV. In addition, 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 and should also be verified at the time of shipment.

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 Angela De Gaetano at 212-637-7029.

Sincerely,

Robert B. Swierupski
Director,

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