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NY M85395




August 16, 2006

CLA-2-61:RR:NC:TA:359 M85395

CATEGORY: CLASSIFICATION

TARIFF NO.: 6110.30.3059

Ms. Melissa Fox
Barthco International, Inc.
5101 S. Broad Street
Philadelphia, PA 19112-1404

RE: The tariff classification of two women’s knit garments

Dear Ms. Fox:

In your letter dated August 1, 2006, on behalf of Jones Apparel Group, you requested a classification ruling. Your samples are being returned as requested.

The submitted sample, style number E21Q10164, is a woman’s pullover. The outer surface of the fabric measures more than 9 stitches per 2 centimeters in the direction that the stitches were formed. The garment features a U-neckline, long hemmed sleeves, and a hemmed bottom. You state that the fiber content is 56% nylon, 35% acetate, 6% metallic, and 3% spandex. You state that the garment does not meet the requirements of Chapter 61, Note 6 of the Harmonized Tariff Schedule of the United States (HTSUS). The country of origin is Saipan, Northern Mariana Islands.

You submitted a test report for style E21Q10164. The report shows that the fabric of the garment is composed of three yarns. The first yarn is composed of 100% acetate with one-ply 100% polyester yarn. The second yarn is composed of 51.7% nylon and 48.3% metallic with one-ply 100% nylon and one-ply 100% metallic. The third yarn is composed of 93.7% nylon and 6.3% spandex with one-ply 93.7% nylon and one-ply 6.3% spandex. The relative weight by percentage of yarn one is 35.0%; yarn two, 11.4%; yarn three, 53.6%. The overall fiber content is 55.7% nylon, 35.0% acetate, 5.9% metallic, and 3.4% spandex.

The submitted sample, style number ELAM15458, is a woman’s pullover. The outer surface of the fabric measures more than 9 stitches per 2 centimeters in the direction that the stitches were formed. The garment features a V-neckline, long tubular hemmed sleeves, a twisted front, and a tubular hemmed bottom. You state that the fiber content is 57% rayon, 25% nylon, 12% polyester, 6% metallic. You state that garment does not meet the requirements of Chapter 61, Note 6 of the (HTSUS). The country of origin is Hong Kong.

You submitted a test report for style ELAM15458. The report shows that the garment is composed of two yarns. The first yarn has two plies and is wholly composed of 69.9% rayon, 30.1% nylon. The second yarn is composed of 65.2% polyester, 34.8% metallic with one-ply 100% polyester and one-ply metallized yarn. The relative weight by percentage of yarn one is 81.8%; yarn two, 18.2%. The overall fiber content is 57.2% rayon, 24.6% nylon, 11.9% polyester, and 6.3% metallic.

The applicable subheading for styles E21Q10164 and ELAM15458 will be 6110.30.3059, Harmonized Tariff Schedule of the United States (HTSUS), which provides for pullovers, knitted: of man made fibers: otherother: women’s. The duty rate will be 32% ad valorem.

For purposes of tariff classification, any yarn that contains any amount of metal is regarded in its entirety as "metalized 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. Therefore, according to the information received, the garments are in chief weight of man made fibers.

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/.

Both styles fall within textile category designation 639. 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,

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