The tariff classification of a two women’s pullovers from Canada

NY H80930 May 24, 2001 CLA-2-61:RR:NC:TA:359 H80930 CATEGORY: Classification TARIFF NO.: 6110.20.2075; 6110.30.3055 Ms. Nadia Surprenant Livingston International Consulting Group 6700 Cote de Liesse, Suite 202 St-Laurent, Quebec, Canada H4T 1E3 RE: The tariff classification of a two women’s pullovers from Canada Dear Ms. Surprenant: In your letter dated April 25, 2001, on behalf of Kombi Sports, Inc., 5711 Ferrier Street, Montreal, Quebec, Canada H4P 1N3, you requested a tariff classification ruling. You submitted two samples of women’s knitted pullovers. The outer surface of the pullovers measures more than 9 stitches per 2 centimeters in the horizontal direction. Style 1008/2 is constructed from 100% cotton, knit fabric and features a turtleneck; long sleeves with rib knit cuffs; and a hemmed bottom. Style 1007/2 is constructed from 50% cotton, 50% polyester, knit fabric and features a turtleneck; long sleeves with rib knit cuffs; and a hemmed bottom. Your samples are being returned. The applicable subheading for style 1008/2 will be 6110.20.2075, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s pullovers, knitted: of cotton: other: other: women’s. The general rate of duty is 17.8% ad valorem. The subheading for style 1007/2 will be 6110.30.3055, which provides for women’s pullovers, knitted: of manmade fibers: other: other: other: women’s. The general rate of duty is 32.7% ad valorem. Due to the fact that style number 1007/2 is to be constructed of a 50/50 blend of fibers, it is classified using HTSUSA Section XI Note 2(A) and Subheading Note 2(A). The garment will be classified as if it 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. Style 1007/2 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 it may be reclassified by Customs at that time. Style 1008/2 falls within textile category designation 339. Style 1007/2 falls 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