The tariff classification of several women’s knit garments from Canada

NY H86772 January 17, 2002 CLA-2-61:RR:NC:WA:361 NY H86772 CATEGORY: Classification TARIFF NO.: 6104.52.0010; 6104.53.2010; 6104.62.2006; 6104.63.2011; 6110.30.3055 Ms. Susan Shibish Logistics Coordinator Weekenders International 75 Frontenac Drive Markham, ON, Canada L3R 6H2 RE: The tariff classification of several women’s knit garments from Canada Dear Ms. Shibish: In your letter dated December 18, 20021 you requested a classification ruling for several women’s garments. This items are being returned as you requested.. Style 260/729 is a pair of women’s pull-on pants constructed from 50 percent polyester, 50 percent cotton knit fabric. The pants have an elasticized waistband and hemmed leg openings. Style 261 is a pair of women’s pull-on pants constructed from 90 percent cotton, 10 percent spandex knit fabric. The pants have an elasticized waistband and hemmed leg openings. Style 184 is a woman’s sleeveless pullover constructed from 50 percent polyester, 50 percent cotton knit fabric. The garment has a u-shaped neckline in front and back, shoulder straps that measure approximately 3 ½ inches, and a plain, hemmed bottom. The pullover has more than nine stitches per two centimeters, measured in the horizontal direction. Style 694 is an ankle length skirt constructed from 50 percent polyester, 50 percent cotton knit fabric. The skirt has an elasticized waistband and a plain, hemmed bottom. Style 693 is a knee length skirt constructed from 53 percent cotton, 47 percent polyester knit fabric. The skirt has an elasticized waistband and a plain, hemmed bottom. Style 692 is a knee length skirt constructed from 50 percent polyester, 50 percent cotton knit fabric. The skirt has an elasticized waistband and a hemmed bottom with side slits. Style 257, which was included in the request, cannot be ruled on in the absence of a sample. You have indicated in your letter that the fabric for several of the styles 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 style 260/729 will be 6104.63.2011, Harmonized Tariff Schedule of the United States (HTS), which provides for Women’s…trousers…knitted or crocheted: Of synthetic fibers. The duty rate will be 28.6 percent ad valorem. The applicable subheading for style 261 will be 6104.62.2006, Harmonized Tariff Schedule of the United States (HTS), which provides for Women’s…trousers…knitted or crocheted: Of cotton: Containing five percent or more by weight of elastomeric yarn or rubber thread. The duty rate will be 15.3 percent ad valorem. The applicable subheading for style 184 will be 6110.30.3055, Harmonized Tariff Schedule of the United States (HTS), which provides for Pullovers…knitted or crocheted: Of man-made fibers: Other: Women’s or girls’. The duty rate will be 32.4 percent ad valorem. The applicable subheading for style 694 and 692 will be 6104.53.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for Women’s…skirts…knitted or crocheted: Of synthetic fibers. The duty rate will be 16.2 percent ad valorem. The applicable subheading for style 693 will be 6104.52.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for Women’s…skirts…knitted or crocheted: Of cotton. The duty rate will be 8.4 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