CLA-2-61:RR:NC:WA:359 A85525
Mr. John F. McManus
Manager - Customs Dept.
Itochu Intl., Inc.
335 Madison Ave.
New York, NY 10017
RE: The tariff classification of two women's sweaters from Hong
Kong or China.
Dear Mr. McManus:
In your letter dated July 2,1996 you requested a tariff
classification ruling. You also requested a ruling on the
correct country of origin for the two sweaters. We are
forwarding this part of your inquiry, along with your samples, to
the Office of Regulations and Rulings, U.S. Customs Service
Headquarters, which will respond to you directly on that issue.
The instant ruling applies only to the classification of your
products.
Style 3024 is a woman's knitted, sleeveless sweater vest
which has a full-front opening with seven button closures and a
deep V-neckline. There are also oversized armhole openings. The
neckline, placket and bottom of the sweater are finished with
scalloped edging. The front panels are decorated with beading
and embroidery.
Style 3026 is a woman's knitted, long sleeved cardigan
sweater which also has a full-front opening with a deep V-
neckline and seven button closures. The neckline, placket,
bottom and sleeve ends are finished with scalloped edging. The
front panels of the sweater are decorated with embroidery and
plastic beading.
The fabric of each sweater has less than nine stitches per
two centimeters, measured in the horizontal direction. You
indicate that the fiber content of each sweater fabric, "prior to
the addition of the embroidery," is 55% ramie, 45% cotton. You
also indicate that the embroidery yarn consists of 100% rayon
fibers. (Since the scalloped edgings use yarns that appear to be
the same as those employed in the embroidery work, it would seem
reasonable to assume that they also consist of 100% rayon
fibers).
Finally, you supply two possible case studies concerning
the steps involved in the production process (Case 1 and Case 2).
In Case 1 the panels (parts) of the sweaters are knit-to-shape,
embroidered and assembled in China and then exported to the
United States from Hong Kong. In Case 2 the sweater panels are
knit-to-shape and embroidered in China but then they are sent to
Hong Kong where they are assembled and exported to the United
States.
As part of your submission you present the theory that all
of the constituent fibers in the sweater, including the rayon
fiber from which the embroidery is constructed, should be
included in considering which component fiber determines the
predominant weight of these garments. However, we note that the
Explanatory Notes for Chapter 61 of the Harmonized Tariff
Schedule of the United States (HTS), specifically reject for
determining the predominant weight those items on a garment which
constitute "mere trimming". We also note Section XI, Subheading
Note 2(B)(c) of the HTS which states that only the ground fabric
shall be considered in cases of goods with embroidery.
Therefore, the fiber content of the two sweaters which you
submitted is 55% ramie, 45% cotton.
The applicable subheading for Styles 3024 and 3026, when
knit-to-shape, embroidered and assembled in China (Case 1)will be
6110.90.9042, Harmonized Tariff Schedule of the United States
(HTS), which provides for sweaters and similar articles, knitted,
of other textile materials, sweaters for women or girls, other,
other, other. The duty rate will be 6% ad valorem.
The applicable HTS subheading for Styles 3024 and 3026, when
knit-to-shape and embroidered in China but assembled in Hong Kong
(Case 2), will be 6110.90.9040, which provides for sweaters and
similar articles, knitted, of other textile materials, sweaters
for women or girls, other, other, assembled in Hong Kong from
knit-to-shape component parts knitted elsewhere. The duty rate
will be 6% ad valorem.
Styles 3024 and 3026 fall within textile category
designation 845. Based upon international textile trade
agreements products of Hong Kong or China are subject to quota
restraints 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 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 Mike
Crowley at 212-466-5852.
Sincerely,
Roger J. Silvestri
Director
National Commodity
Specialist Division