CLA-2-61:RR:NC:TA:359 M81861

Ruth Hayd
Kohl’s Department Stores
N56 West 17000 Ridgewood Dr.
Menomonee Falls, WI 53051

RE: The tariff classification of a woman’s pullover from China. Correction to Ruling Number NY M81218

Dear Ms. Hayd:

This replaces Ruling Number M81218, dated March 27, 2006, which contained an error in the mailing address. In the original letter it was addressed to Denver, Co. The correct mailing address appears above. The remainder of the ruling, which did not need correction, follows.

In your letter dated March 13, 2006, you requested a classification ruling.

You submitted a sample of style JS6222, a woman’s knit pullover made of 85% acrylic and 15% lurex fiber. The outer surface of the knit fabric measures more than 9 but equal to or less than 18 stitches per 2 centimeters in the direction in which the stitches were formed. The garment features a v neck, and cap sleeves. The waistband and sleeve ends all end in rib knit fabric. The knit to shape front, back and sleeve components all feature self start bottoms and self finished sides. Full fashion marks are evident around the sleeves and front and back panels where they meet to form the “armhole” of the garment. All of the components of the garment are looped and linked together. Your garment will be returned as you have requested.

In information attached from the manufacturer, the yarn is described as 28’s/2, 85% acrylic, 15% lurex. This notation indicates that lurex, a metalized material, is twisted or combined with the acrylic fiber prior to knitting. For purposes of U.S. Customs and Border Protection 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 the metal, but on the weight of all yarns that contain metal.

The applicable subheading for style JS6222 will be 6110.90.9081, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, pullovers…and similar articles, knitted or crocheted: Of other textile materials: Other: Other: Subject to man-made fiber restraints: Women’s or girls’: Knit to shape articles described in statistical note 6 to this chapter. The duty rate will be 6% 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/.

Style JS6222 falls 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 Ferraro at 646-733-3049.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division