NY L87977

October 14, 2005

CLA-2-61:RR:NC:TA:359 L87977

CATEGORY: Classification

TARIFF NO.: **6110.30.3055**

Ms. Melissa Fox

Barthco Trade Consultants

5101 South Broad Street

Philadelphia, PA 19112

RE: The tariff classification of three **women's pullovers** from China

Dear Ms. Fox:

In your letter dated September 30, 2005, on behalf of **Jones Apparel
Group,** you requested a tariff classification ruling. You submitted
three samples that are being returned as requested.

**Style V21D10238** is a woman's double knit pullover. The outer surface
of the garment measures more than 9 stitches per 2 centimeters in the
horizontal direction. The pullover features a square neckline and long
sleeves. You state that the fiber content is 66% rayon, 20% nylon, 9%
polyester and 5% metallic.

**Style V21D50278** is woman's double knit pullover. The outer surface
of the pullover measures more than 9 stitches per 2 centimeters in the
horizontal direction. The pullover features a scoop neckline and long
sleeves. You state that the fiber content is 48% rayon, 40% nylon, 8%
polyester and 4% metallic.

**Style VXAC20088** is a woman's jersey knit pullover. The outer surface
of the garment measures more than 9 stitches per 2 centimeters in the
horizontal direction. The pullover features short cap sleeves and a
V-neckline. The neckline, sleeves and the bottom are finished with
ribbed fabric. Decorative beads and sequins are in the chest and
neckline areas. You state that the fiber content is 44% rayon, 36%
nylon, 13% polyester and 7% metallic.

You included a metallic lab test with this letter that reports that the
fabric of style V21D10238 is composed of three yarns. The first two-ply
yarn is composed of 65.5% rayon and 34.5% nylon. The second two-ply yarn
is composed of 100% rayon. The third yarn is composed of 65.7%
polyester, 34.3% metallic with one-ply 100% polyester and one ply
metallic. The relative weight by percentage of the first yarn is 58.1%;
the second yarn, 27.9%; and the third yarn, 14.0%. The overall fiber
content is 66.2% rayon, 19.8% nylon, 9.2% polyester and 4.8% metallic.

The lab test for style V21D50278 reports that the fabric is composed of
two 2-ply yarns. The first two-ply yarn is composed of 54.4% rayon and
45.6% nylon. The second two-ply yarn is composed of 66.1% polyester,
33.9% metallic with one-ply 100% rayon and one ply metallic. The
relative weight by percentage of the first yarn is 87.5% and the second
yarn, 12.5%. The overall fiber content is 47.6% rayon, 39.9% nylon, 8.3%
polyester and 4.2% metallic.

The lab test for style VXAC20088 reports that the fabric is composed of
two 2-ply yarns. The first two-ply yarn is composed of 54.3% rayon and
45.7% nylon. The second two-ply yarn is composed of 65.7% polyester,
34.3% metallic with one-ply 100% rayon and one-ply metallic. The
relative weight by percentage of the first yarn is 80.0% and the second
yarn, 20.0%. The overall fiber content is 43.5% rayon, 36.5% nylon,
13.1% polyester and 6.9% metallic.

Please note that a yarn that contains any amount of metal is regarded in
its entirety as "metalized yarn" for tariff purposes. Thus, the
determination of which textile material predominates by weight is based
not on the actual weight of metal, but on the actual weight of all yarns
that contain metal.

The applicable subheading for each garment will be 6110.30.3055,
Harmonized Tariff Schedule of the United States (HTS), which provides
for sweaters, pullovers...and similar articles, knitted: of man-made
fibers: other...other: women's. The rate of duty will be 32% ad valorem.

Each garment 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.

Sincerely,

Robert B. Swierupski

Director,

National Commodity

Specialist Division