The tariff classification of a woman’s cardigan from Canada.

NY H85275 August 30, 2001 CLA-2-61:RR:NC:TA:359 H85275 CATEGORY: Classification TARIFF NO.: 6110.30.3055 Ms. Susan Shibish Weekenders International 75 Frontenac Drive Markham, Ontario, Canada L3R 6H2 RE: The tariff classification of a woman’s cardigan from Canada. Dear Ms. Shibish: In your letter dated August 15, 2001, you requested a classification ruling. As requested, the sample will be returned to you. Your submitted sample, Style 550 is a 50% cotton and 50% polyester, knitted, woman’s cardigan. The outer surface of the cardigan measures more than nine stitches per two centimeters in the horizontal direction. The garment features a V-neckline, hemmed cuffs, a full frontal opening, shoulder pads, two horizontal pockets and a hemmed bottom. The garment extends from the wearer’s shoulders to the mid-thigh. Due to the fact that the cardigan 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 cardigan 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, as well as visa and quota requirements. The cardigan 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. The applicable subheading for style 550 will be 6110.30.3055, Harmonized Tariff Schedule of the United States (HTS), which provides for Sweaters, pullovers, sweatshirts, waistcoats and similar articles, knitted or crocheted: of man-made fibers: other: other: other, other: women’s or girls’. The duty rate will be 32.7 percent ad valorem. Style 550 falls within textile category designation 639. Based upon international textile trade agreements products of Canada are not subject to quota and 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