The tariff classification of three women’s knitted garments from Canada

NY G89173 May 8, 2001 CLA-2-61:RR:NC:TA:359 G89173 CATEGORY: Classification TARIFF NO.: 6110.20.2075; 6110.30.3055; 6106.20.2010 Ms. Susan Shibish Weekenders International 75 Frontenac Drive Markham, ON, Canada RE: The tariff classification of three women’s knitted garments from Canada Dear Ms. Shibish: In your letter dated April 9, 2001, you requested a tariff classification ruling. Although your request mentions four samples, we have received only three. You submitted three women’s knit garments. Style 167 is a pullover that is constructed from 90% cotton, 10% spandex, knit fabric. The outer surface of the garment measures more than 9 stitches per 2 centimeters in the horizontal direction. The pullover features a wide round neckline; long hemmed sleeves; and a hemmed bottom. Style 171/172 is a pullover that is constructed from 50% polyester, 50% cotton, knit fabric. The outer surface of the pullover measures more than 9 stitches per 2 centimeters in the horizontal directions. The pullover features a ribbed turtleneck; long hemmed sleeves; 2 side vents; and a hemmed bottom. A sample of Style 175/711 was not presented with your request. Style 168/174/709/710 is a shirt that is constructed from 50% polyester, 50% cotton, knit fabric. The outer surface of the garment measures 10 or more stitches per linear centimeter in both the horizontal and vertical directions. The shirt features a notched lapel collar; shoulder pads; long hemmed sleeves; a full front opening with 5 button closures; 2 side vents; and a hemmed bottom. Due to the fact that style 171/172 and style 168/174/709/710 are to be constructed of a 50/50 blend of fibers, they are classified using HTSUSA Section XI Note 2(A) and Subheading Note 2(A). The garments will be classified as if they consisted wholly of that one textile material which is covered by the heading which occurs last in numerical order among those which equally merit consideration. Even a slight change in the fiber content may result in a change of classification, as well as visa and quota requirements. The garments may be subject to U.S. Customs laboratory analysis at the time of importation, and if the fabric is other than a 50/50 blend they may be reclassified by Customs at that time. Your samples are being returned. The applicable subheading for style 167 will be 6110.20.2075, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s pullovers, knitted: of cotton: other. The general rate of duty is 17.8% ad valorem. The applicable subheading for style 171/172 will be 6110.30.3055, which provides for women’s pullovers, knitted: of manmade fibers: other. The general rate of duty is 32.7% ad valorem. The subheading for style 168/174/709/710 will be 6106.20.2010, which provides for women’s blouses and shirts, knitted: of manmade fibers: other. The general rate of duty is 32.8% ad valorem. Style 167 falls within textile category designation 339. Styles 171/172 and 168/174/709/710 fall in category 639. Based upon international textile trade agreements products of Canada are not subject to quota nor the requirement of a visa. 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. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division