U.S. Customs and Border Protection · CROSS Database · 2 HTS codes referenced
The tariff classification of two women's garments from Canada.
NY C86164 April 22, 1998 CLA-2-61:RR:NC:TA:359 C86164 CATEGORY: Classification TARIFF NO.: 6110.30.3055; 6106.20.2010 Mr. Edward M. Puls Weekenders USA, Inc. 1011 Woodlands Parkway P.O. Box 8127 Vernon Hills, IL 60061-8127 RE: The tariff classification of two women's garments from Canada. Dear Mr. Puls: In your letter dated March 30, 1998 you requested a tariff classification ruling. Your samples are being returned. The submitted samples, style numbers 589 and 132, are two women's garments constructed from 50% cotton, 50% polyester, finely knit fabric. Style number 589 is a cardigan that extends from the shoulder to the mid-thigh area. The cardigan features shoulder pads; long sleeves with turn back cuffs; a full front opening with no means of closure; 2 front inset pockets below the waist; and a hemmed bottom. Style 132 is a blouse that features a stand-up collar; short hemmed sleeves; a partial zipper opening in the back; and a hemmed bottom. The outer surface of the garment measures more than 10 stitches per linear centimeter in both the horizontal and vertical directions. The applicable tariff provision for the cardigan will be 6110.30.3055, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for women's sweaters, pullovers...and similar articles, knitted: of man-made fibers: other. The general rate of duty will be 33.3% ad valorem. The applicable HTS subheading for the blouse will be 6106.20.2010, which provides for women's blouses, knitted: of man-made fibers: other. The general rate of duty will be 33.6% ad valorem. You have indicated in your letter that the fabric of each garment is a blend of 50 cotton, 50 polyester. Garments which are claimed to be constructed from such a blend are subject, upon importation, to laboratory analysis by the U.S. Customs Service to verify the actual weight of the component fibers. Please be advised that a slight variation, from the above stated fiber content, may affect the classification. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division