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NY L84992

May 25, 2005

CLA-2-61:RR:NC:TA:359 L84992


TARIFF NO.: 6110.12.2080

Mr. Milton Tamamoto
Nippon Express USA, Inc.
New York Air Cargo Branch
230-19 International Airport Center Blvd., Suite 100 Jamaica, NY 11413

RE: The tariff classification of a knit pullover from Hong Kong

Dear Mr. Tamamoto:

In your letter dated May 17, 2005, you requested a classification ruling on behalf of Tomen America, Inc.

You submitted a sample of a woman’s knit pullover identified as style F05WSC02. The garment features long sleeves with rib knit cuffs, a rib knit turtleneck collar and a rib knit bottom. The outer surface of the garment is constructed with more than 9 stitches per two centimeters measured in the direction in which the stitches were formed. This sample will be returned as you have requested.

You stated that the fiber content of the garment was 100% cashmere, but then added that the cuffs, collar and waistband were made of 4% lycra. We assume this to mean that the fiber content of the garment is 96% cashmere, 4% lycra, with the lycra fiber being located solely in the areas mentioned above. It is claimed that since there is only a minor amount of spandex in the garment, since it is located in only separate and distinct areas for reinforcing, and since it is felt that the basic characteristics of the garment remains the same, the garment should be classified as if it were “wholly of” cashmere under Harmonized Tariff Schedule of the United States (HTS) heading 6110.12.1020 or 6110.12.1060, as a knit sweater or garment wholly of cashmere.

Headquarters ruling 963694 discussed the definition of “wholly of” when spandex is present in a garment. General Note 19(e)(i) was cited. The contents of Note 19 has been relocated to General Note 3(h)(v)(A) which contains the definition of “wholly of” as: “(wholly of)means that the goods are, except for negligible or insignificant quantities of some other material or materials, composed completely of the named material.” Although acknowledging that there was little spandex present in the garment, it was held that as little as two percent of spandex contained in a garment could be considered significant due to the special properties of the fiber.

In the case of style F05WSC02, the spandex is located as reinforcing material at major stress points of the garment, namely, the cuffs, collar and waistband. It is not deemed negligible or insignificant and the garment is not considered to be made “wholly of” cashmere.

Statistical note 3 to Chapter 61, HTS, states, in part:

“For purposes of this chapter, statistical provisions for sweaters include garments, whether or not known as pullovers, vests or cardigans, the outer surfaces of which are constructed essentially with 9 or fewer stitches per 2 centimeters measured in the direction the stitches were formed”

As the fabric of the garment contains more than 9 stitches per 2 centimeters, the garment cannot be considered a sweater for purposes of classification.

The applicable subheading for style F05WSC02 will be 6110.12.2080, HTS , which provides for sweaters, pulloversand similar articles, knitted or crocheted: Of wool or fine animal hair: Of Kashmir (cashmere) goats: Other: Other: Women’s or girl’s. The duty rate will be 16% ad valorem.

Style F05WSC02 falls within textile category designation 438. 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 R. Ferraro at 646-733-3049.


Robert B. Swierupski

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