The tariff classification of two women’s knit shirts from Canada

NY H86607 January 11, 2002 CLA-2-61:RR:NC:WA:361 NY H86607 CATEGORY: Classification TARIFF NO.: 6106.20.2010 Ms. Susan Shibish Logistics Coordinator Weekenders International 75 Frontenac Drive Markham, ON, Canada L3R 6H2 RE: The tariff classification of two women’s knit shirts from Canada Dear Ms. Shibish: In your letter dated January 3, 2002, you requested a classification ruling for two women’s garments. This items are being returned as you requested.. Style 551 is a woman’s shirt constructed from 50 percent polyester, 50 percent cotton knit fabric with more than 10 stitches per centimeter in both the horizontal and vertical directions. The shirt has a collar, a full front opening with a button closure, long sleeves and a hemmed bottom with side slits. Style 553/787 is also a woman’s shirt constructed from 50 percent polyester, 50 percent cotton knit fabric with more than 10 stitches per centimeter in both the horizontal and vertical directions. The shirt has a v-shaped neckline, a full front opening with a button closure, long sleeves and a plain, hemmed bottom. You have indicated in your letter that the fabric is a blend of 50% polyester/50% cotton. 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 of the subject garment. The applicable subheading for styles 551 and 553/787 will be 6106.20.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for Women’s or girls’ blouses and shirts, knitted or crocheted: Of man-made fibers. The duty rate will be 32.5 percent ad valorem. 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 Angela De Gaetano at 646-733-3052. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division