CLA-2-60:RR:NC:TA:352 L85045

Ms. Natolyn Tapscott
160 West 71st Street, #4D
New York, NY 10023

RE: The tariff classification of three dyed soybean/spandex blend weft knit fabrics from Italy.

Dear Ms. Tapscott:

In your letter dated May 13, 2005 you requested a tariff classification ruling. The samples are being returned as requested.

Three samples of knit fabric accompanied your request for a ruling. The first, designated as #1 “Jersey Knit”, is a dyed weft knit fabric composed of 97% soybean regenerated fiber and 3% spandex. Weighing 215 g/m2, this product will be imported in 135 centimeter widths. Your correspondence indicates that this fabric will be used in the manufacture of women’s tops and other articles of apparel.

The sample designated as #2 “Terry Back Knit” is a dyed weft knit fabric of looped pile construction composed of 94% soybean regenerated fiber and 6% spandex. Weighing 280 g/m2, this product will be imported in 130 centimeter widths. It is characterized by a dense fibrous surface created by brushing the looped pile surface. Your correspondence indicates that this fabric will be used in the manufacture of women’s tops and other articles of apparel.

The sample designated as #3 “Lightweight Jersey Knit” is a dyed weft knit fabric composed of 94% soybean regenerated fiber and 6% spandex. Weighing 147 g/m2, this product will be imported in 140 centimeter widths. Your correspondence indicates that this fabric will be used in the manufacture of women’s tops and other articles of apparel.

The applicable subheading for the weft knit fabric designated as #1 “Jersey Knit” will be 6006.42.0085, Harmonized Tariff Schedule of the United States (HTS), which provides for other knitted or crocheted fabrics, of artificial fibers, dyed, other. The rate of duty will be 10 percent ad valorem.

The applicable subheading for the weft knit fabric of pile construction designated as #2 “Terry Back Knit” will be 6001.22.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for pile fabrics, including “long pile” fabrics and terry fabrics, knitted or crocheted, looped pile fabrics, of man-made fibers. The rate of duty will be 17.2 percent ad valorem.

The applicable subheading for the weft knit fabric designated as #3 “Light Weight Jersey Knit” will be 6004.10.0085, Harmonized Tariff Schedule of the United States (HTS), which provides for knitted or crocheted fabrics of a width exceeding 30 centimeters, containing by weight 5 percent or more of elastomeric yarn or rubber thread, other than those of heading 6001, containing by weight 5 percent or more of elastomeric yarn but not containing rubber thread, other. The rate of duty will be 12.3 percent ad valorem.

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 Alan Tytelman at 646-733-3045.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division