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NY B85445

August 6, 1997

CLA-2-61:RR:NC:TA:359 B85445


TARIFF NO.: 6110.20.2075

Ms. Maureen E. Gray
Director, Customs Laws & Regulations
Barthco Trade Consultants, Inc.
7575 Holstein Ave.
Philadelphia, PA 19153-3293

RE: The tariff classification of women's knitwear from Taiwan.

Dear Ms. Gray:

In your letter dated May 7, 1997, on behalf of your client, Jones Apparel Group, Bristol, Pennsylvania, you requested a tariff classification ruling.

Style E5315168 is a woman's long sleeved, crew neck pullover with a hemmed bottom and hemmed sleeve ends. The pullover extends from the neck and shoulders to below the wearer's waist. The fabric of the pullover has more than nine stitches per two centimeters measured in the horizontal direction. You state that the fiber content of the pullover is 40% cotton, 30% polyester, 14% lurex metallic and 10% spandex. The country of origin is Taiwan. The sample was destroyed during laboratory analysis.

In order to verify the fiber content of the pullover and to analyze the yarn structure of the fabric, we have submitted the sample to the U.S. Customs Laboratory in New York. The laboratory has reported that the overall fiber content is 78.1% cotton, 14% metallic and 7.9% spandex. The laboratory has also reported that there are three yarns present in the fabric: a one ply cotton yarn, a spandex yarn and a 2-ply metallic yarn. The metallic yarn consists of a single ply of metalized lurex and a single ply of polyester.

The applicable subheading for Style E5315168, the pullover, will be 6110.20.2075, Harmonized Tariff Schedule of the United States (HTS), which provides for pullovers, knitted or crocheted, of cotton, other women's. The duty rate will be 19.4% ad valorem.

The pullover falls within textile category designation 339. Based upon international textile trade agreements products of Taiwan 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 Section 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.


Paul K. Schwartz
Chief, Textiles & Apparel Branch

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