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NY N003509




February 23, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6110.30.3059; 6114.30.1020

Ms. Laureen Sterling
FedEx Trade Networks
205 West Service Road
Champlain, NY 12919

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

Dear Ms. Sterling:

In your letter dated November 16, 2006, you requested a classification ruling on behalf of RD International Style Collections Ltd. The provided samples are being retained for our files.

You state that the three submitted garments are made of 72% acrylic 28% lurex knitted fabric. The garments were forwarded to the U.S. Customs and Border Protection Laboratory for analysis of fiber content and yarn structure.

Style 58S825 is a women’s short raglan sleeve pullover with a rounded front neckline and a ribbed knit bottom. The outer surface of the garment measures more than nine stitches per two centimeters, but less than or equal to eighteen stitches per two centimeters in the direction that the stitches are formed. Ribbed knit trim is found at the neckline and sleeves. The rear neckline lacks delineation. All components are not knit to shape. The garment does not meet the requirements of statistical note 6, Chapter 61, Harmonized Tariff Schedule of the United States (HTSUS).

The laboratory has reported that the fabric of Style 58S825 is composed of one 2-ply acrylic staple yarn (79% by weight of total) and one 3-ply metalized yarn (21% by weight of total). The 3-ply metalized yarn is composed of 1-ply metalized mylar type strip (55.1% by weight) and a 2-ply polyester filament yarn (44.9% by weight). The overall fiber composition is 79% acrylic 11.6% metalized mylar 9.4% polyester.

Style 58S771 is a women’s short dolman sleeve pullover with a ribbed knit bottom. The outer surface of the garment measures more than nine stitches per two centimeters, but less than or equal to eighteen stitches per two centimeters in the direction that the stitches are formed. The garment features a rounded front neckline, a self-fabric belt at the waist side seam, and ribbed knit trim at the neckline and sleeves. There are only partial lines of demarcation at the front neckline that do not match the curve of the rounded neckline. The front panel is continuously knit, it lacks a self-start bottom. There is no line of demarcation or contour shaping at the underarm curve. All components are not knit to shape. The garment does not meet the requirements of statistical note 6, Chapter 61, Harmonized Tariff Schedule of the United States (HTSUS).

The laboratory has reported that the fabric of Style 58S711 is composed of one 2-ply acrylic staple yarn (76.9% by weight of total) and one 2-ply metalized yarn (23.1% by weight of total). The 2-ply metalized yarn is composed of 1-ply metalized mylar type strip (38% by weight) and a 1-ply polyester filament yarn (62% by weight). The overall fiber composition is 76.9% acrylic 14.3% polyester 8.8% metalized mylar.

Style 58S815 is a tube top with a self-fabric belt that is threaded through two chain stitch belt loops. The tube top and belt are considered to be composite goods, under the General Rules of Interpretation (GRI) 3(b). You suggested classification as a knit to shape garment in accordance with Chapter 61, Statistical Note 6. That Note only applies to garments classified in heading 6110. Because Style 58S815 is classified in heading 6114 the statistical note does not apply.

The laboratory has reported that the fabric of Style 58S815 is composed of one 2-ply black yarn (75.1% by weight of total) and one 2-ply shiny black yarn (24.9% by weight of total). The 2-ply black yarn is composed wholly of acrylic staple yarn. The 2-ply shiny black yarn is composed of 1-ply mylar strip (38.7% by weight) and 1-ply polyester filament yarn (61.3% by weight). The overall fiber composition is 75.1% acrylic 15.3% polyester 9.6% mylar.

The applicable subheading for Styles 58S825 and 58S711 will be 6110.30.3059, Harmonized Tariff Schedule of the United States (HTSUS), which provides Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of man-made fibers: other: other: other . . . other: other: women’s or girls’: other. The duty rate will be 32% ad valorem.

The applicable subheading for Style 58S815 will be 6114.30.1020, HTSUS, which provides for Other garments, knitted or crocheted: Of man-made fibers: Tops: Women’s or girls’. The duty rate will be 28.2% ad valorem.

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/.

All styles fall within textile category 639. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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 Francine Vivona-Brock at 646-733-3049.

Sincerely,

Robert B. Swierupski
Director,

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