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NY M85398




August 11, 2006

CLA-2-61:RR:NC:TA:359 M85398

CATEGORY: CLASSIFICATION

TARIFF NO.: 6110.30.1560; 6104.32.0000

Ms. Melissa Fox
Barthco Trade Consultants
5101 South Broad Street
Philadelphia, PA 19112-1404

RE: The tariff classification of two women’s garments from China

Dear Ms. Fox:

In your letter dated August 1, 2005, on behalf of Jones Apparel Group, you requested a tariff classification ruling. You state that the samples do not meet the requirements of Chapter 61, note 6, Harmonized Tariff Schedule of the United States (HTSUS). Your samples are being returned as requested.

The submitted sample, style ELAH15378, is a woman’s pullover. You state that the fiber content is 36% wool, 21% viscose, 18% nylon, 11% polyester, 8% Angora rabbit hair, 6% metallic. The outer surface of the garment measures more than 9 stitches per 2 centimeters in the horizontal direction. The pullover features a beaded V-neckline, long sleeves, and side slits.

You submitted a test report for style ELAH15378 . The report shows that the fabric of the garment is comprised of two yarns. The first yarn has two plies and is wholly composed of 44% wool, 25.6% viscose, 21% nylon, 9.4% Angora rabbit hair. The second yarn is composed of 87.4% polyester, 12.6% metallic with one-ply 100% polyester and one-ply metallized yarn. The relative weight by percentage of yarn one is 83.1% and yarn two, 16.9%. The overall fiber content is 35.9% wool, 21.3% viscose, 18.2% nylon, 10.9% polyester, 7.7% Angora rabbit hair, 6% metallic.

The submitted sample, style ELAJ15388, is a woman’s crocheted tailored suit-type jacket with four panels sewn together lengthwise. You state that the fiber content is 90% cotton, 6% polyester, 4% other fibers. The jacket features a modified shawl collar, a V-neckline, long sleeves, and a full front opening with a one-button closure.

You submitted a test report for style ELAJ15388. The report shows that the fabric is composed of two yarns. The first yarn has two plies and is wholly composed of 100% cotton. The second yarn is composed of 64.1% polyester, 35.9% metallic with one-ply 100% polyester and one-ply metallized yarn. The relative weight by percentage of yarn one is 90.4%; yarn two, 9.6%. The overall fiber content is 90.4% cotton, 6.1% polyester, 3.5% metallic.

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.

The applicable subheading for style ELAH15378 will be 6110.30.1560, Harmonized Tariff Schedule of the United States (HTSUS), which provides for pullovers knitted: of man made fibers: other: containing 23 percent or more by weight of wool or fine animal hair: other: women’s. The rate of duty will be 17% ad valorem.

The applicable subheading for style ELAJ15388 will be 6104.32.0000, HTSUS, which provides for suit-type jackets, crocheted: of cotton. The rate of duty will be 14.9% ad valorem.

Style ELAH15378 falls within textile category designation 438. Style ELAJ15388 falls in category 335. 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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