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NY F89105

July 31, 2000

CLA-2-61:RR:NC:TA:359 F89105


TARIFF NO.: 6109.90.8030; 6110.90.9078

Ms. Rebecca Cheung
Ann Taylor, Inc.
1372 Broadway, 6th Floor
New York, NY 10018

RE: The tariff classification of three women’ garments from Hong Kong

Dear Ms. Cheung:

In your letter dated June 27, 2000, you requested a tariff classification ruling.

You submitted three samples of women’s garments that are constructed from 88% acetate, 6% nylon, 6% metallic, knit fabric. The outer surface of the garments measures more than 9 stitches per 2 centimeters in the horizontal direction. Style 27-46519 is a woman’s sleeveless tank top that features 1 and 1/2 inch shoulder straps; a square neckline, front and back; and a tubular hemmed bottom.

Style number 27-46520 is a cardigan that features a V-neckline; long tubular hemmed sleeves and a tubular hemmed bottom; and a full front opening with 7 button closures.

Style 27-46604 is a cardigan that features a right front panel that crosses over the left front panel. The garment also features long tubular hemmed sleeves and bottom; a permanently attached, self fabric tie closure that wraps around the back and ties in the front.

You submitted a report from an independent laboratory center. The report states that one yarn is used in knitting the fabric for all three garments. This yarn consists of 5 plies; 2 plies of 100% acetate filament and 3 plies of monofilament nylon that is wrapped around a monofilament mylar type metallic. Therefore, in accordance with section XI, subheading note 2, HTS, the weight of all fibers in a yarn that contains metallic are considered “other textile materials “ for tariff classification purposes. For the two cardigan garments, the weight of the acetate fibers then requires that the garments be considered “subject to manmade fiber restraints”, for the purpose of statistical reporting and quota categorization.

The applicable subheading for style 27-46519, the tank top, will be 6109.90.8030, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s tank tops, knitted: of other textile materials: other: other. The duty rate will be 16.4% ad valorem. The applicable subheading for styles 27-46520 and 27-46604, the cardigans, will be 6110.90.9078, which provides for women’s sweatersand similar articles, knitted: of other textile materials: other: other: other: subject to manmade fiber restraints. The duty rate will be 6% ad valorem.

Your samples are being returned as requested.

Style 27-46519 falls within textile category designation 838. Styles 27-46520 and 27-46604 fall in category 639. Based upon international textile trade agreements products of Hong Kong 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.USTREAS.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 Mike Crowley at 212-637-7077.


Robert B. Swierupski

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