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NY L86138

July 25, 2005

CLA-2-61:RR:NC:TA:359 L86138


TARIFF NO.: 6110.30.3055

Mr. Shlomi Levy
Mr. Joseph Doherty
Casual Freedom, Inc.
7404 Fulton Ave. Unit 5
North Hollywood, CA 91605

RE: The tariff classification of a women’s pullover from China

Dear Messrs Levy and Doherty:

In your letter dated July 11, 2005, you requested a classification ruling.

You submitted a sample of a woman’s knitted pullover (no style number given), which you state is made of 95% rayon and 5% spandex fiber. The garment features ¾ length sleeves and a deep v-neck. The surface of the fabric measures more than 9 stitches per two centimeters in the direction in which the stitches were formed.

In your letter you stated that you believed the fabric of the garment, rayon, should be treated as a natural fiber rather than a man-made fiber due to the processing which it undergoes. You included excerpts from various encyclopedias and technical manuals which describe the rayon making process and which refer to the product, cellulose, as being natural.

Chapter Note 1 to Chapter 54 of the Harmonized Tariff Schedule states:

“Throughout the tariff schedule, the term “man-made fibers” means staple fibers and filaments of organic polymers produced by manufacturing process, either: By polymerization of organic monomers, such as polyamides, polyesters, polyurethanes or polyvinyl derivatives: or (b) By chemical transformation of natural organic polymers (for example, cellulose, casein, proteins or algae) such as viscose rayon, cellulose acetate, cupro or alginates.”
Customs and Border Protection (CBP) has consistently classified rayon as a man-made fiber and products of rayon (garments, linens, etc) as products of man-made fibers.

In a telephone conversation you offered the argument that since the rayon fabric used in the making of your garments is mercerized just as certain cotton is mercerized, and cotton is considered a natural fiber, your type of rayon must also be considered a natural fiber. Mercerization is a process which takes place after the initial processing of cotton. It is not a process which creates the cotton. Mercerization has no bearing on the creation of a fabric, but on the finishing of same, to impart certain desirable characteristics to the fabric.

We direct you to Headquarters ruling letter 961052, dated May 10, 2002, which discusses another fiber, lyocell, which is also treated by Customs as a man-made fiber material. The explanation contained in that letter may help you understand more fully the CBP position on chemical transformations of natural organic polymers.

The applicable subheading for the pullover will be 6110.30.3055, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters, pulloversand similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other: Other: Women’s or girls’. The duty rate will be 32% ad valorem.

The pullover 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 R. Ferraro at 646-733-3049.


Robert B. Swierupski

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