CLA-2-61:RR:NC:WA:361 F89872
Mr. James J. Kelly
Barthco Trade Consultants, Inc.
7575 Holstein Avenue
Philadelphia, Pa 19153
RE: The tariff classification of three women’s knit garments from Korea.
Dear Mr. Kelly:
This ruling replaces our previous ruling NY F87602 issued to you on June 26, 2000. You have requested a correction to the country of origin and the fiber content for the submitted garments. The ruling pertains to a tariff classification request submitted on behalf of Jones Apparel Group, Inc.
You have indicated that the submitted garments are constructed from 65% nylon, 35% polyester knit fabric. According to your laboratory report, the polyester is a polyester film coated with metallic.
Style C1TD40981 is a woman’s skirt. The fully lined skirt has an elasticized waistband and a hemmed bottom.
Style C1TD41519 is a woman’s dress. The fully lined dress is shift-styled, sleeveless, and has a boat neckline and a hemmed bottom.
Style C1TD43467 is a woman’s top. The fully lined sleeveless top has adjustable shoulder straps; an upper edge that is straight across in both front and back; and a hemmed bottom.
You have indicated that the submitted garments are constructed yarns that include metallic fibers. For this reason, it is necessary to analyze the yarns used. The weight of all fibers present in a yarn that contains metallic are considered an “other fiber,” for purposes of classification at the six and eight digit levels. Based on your laboratory report, the garment is constructed using a single yarn, composed of both the metallic and nylon fibers. As such, the garments are considered to be of “other fibers.”
As noted above, the fabric of the garments are considered to be “of other fibers.” However, in order to determine the classification at the ten-digit level, it is necessary, in the case of the skirt and the dress, to apply Section XI, Statistical Note 2 to the Harmonized Tariff Schedule of the United States (HTS) . That note states:
For the purposes of the Tariff Schedule:
(a) The term "subject to cotton restraints" means articles in which:
(i) The cotton component equals or exceeds 50 percent by weight of all the component fibers thereof; or
(ii) The cotton and any wool, fine animal hair or man-made fibers in the aggregate equals or exceeds 50 percent by weight of all the component fibers thereof and the cotton component equals or exceeds the weight of each of the wool (including fine animal hair) and man-made fiber components.
(b) The term "subject to wool restraints" means articles not provided for in (a) above and in which the wool (including fine animal hair) component exceeds 17 percent by weight of all the component fibers thereof.
(c) The term "subject to man-made fiber restraints" means articles not provided for in (a) or (b) above and the man-made fiber component, or the man-made fibers and any cotton, wool or fine animal hair in the aggregate, equals or exceeds 50 percent by weight of all the component fibers thereof.
For the application of this note, where appropriate, only the part of the product which determines the classification under general interpretive rule 3 shall be taken into account.
Since the fiber content meets the requirements of (c) above, that is, the man-made fibers equals or exceeds 50% of the weight of all the component fibers, the skirt and the dress are “subject to man-made fiber restraints.” This rule does not apply to the top, since there is no statistical breakout for “subject to man-made fiber restraints” within the classification for tops of other fibers.
The applicable subheading for style C1TD40981 will be 6104.59.8030, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s…skirts…knitted or crocheted: Of other textile materials: Subject to man-made fiber restraints. The duty rate will be 5.8 percent ad valorem.
The applicable subheading for style C1TD41519 will be 6104.49.9030, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s…dresses…knitted or crocheted: Of other textile materials: Subject to man-made fiber restraints. The duty rate will be 5.8 percent ad valorem.
The applicable subheading for style C1TD43467 will be 6114.90.9010, Harmonized Tariff Schedule of the United States (HTS), which provides for Other garments, knitted or crocheted: Of other textile materials: Tops. The duty rate will be 2.9 percent ad valorem.
Style C1TD40981 falls within textile category designation 642; style C1TD41519 falls within textile category designation 636; style C1TD43467 falls within textile category designation 838. Based upon international textile trade agreements products of Korea are subject to quota and the requirement of a visa.
The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web Site at WWW.CUSTOMS.GOV. In addition, 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 and should also be verified at the time of shipment.
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 Angela De Gaetano at 212-637-7029.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division