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

NY H86781 January 10, 2002 CLA-2-61:RR:NC:TA:359 H86781 CATEGORY: Classification TARIFF NO.: 6110.30.3055; 6110.20.2075; 6104.32.0000 Ms. Susan Shibish Logistics Coordinator Weekenders International 75 Frontenac Drive Markham, ON, Canada L3R 6H2 RE: The tariff classification of four women’s knit garments from Canada Dear Shibish: In your letter dated December 18, 2001 you requested a tariff classification ruling. You submitted four samples. Style number 182 is a woman’s sleeveless pullover that is constructed from 50% cotton, 50% polyester, knit fabric. The outer surface of the pullover has more than 9 stitches per 2 centimeters measured in the horizontal direction. The pullover features a cowl collar and a hemmed bottom. Style 185 is a woman’s pullover that is constructed from 90% cotton, 10% spandex, knit fabric. The outer surface of the pullover has more than 9 stitches per 2 centimeters measured in the horizontal direction. The garment features a round neckline, short hemmed sleeves and a hemmed bottom. Style 183/712 is a woman’s pullover that is constructed from 50% cotton, 50% polyester, 6x19 rib knit fabric. The outer surface of the pullover has more than 9 stitches per 2 centimeters measured in the horizontal direction. The pullover features a V-neckline, short hemmed sleeves and a hemmed bottom. Style 552 is a woman’s tailored suit-type jacket that has three or more panels, of which, two are in the front, sewn together lengthwise. The fiber content is 57% cotton, 43% polyester. The garment features a notched-lapel collar, detachable shoulder pads, long hemmed sleeves, a full front opening with a one button closure, 2 front inset pockets in the waist area, and a hemmed bottom. Your samples are being returned. The applicable subheading for styles 182 and 183/712 will be 6110.30.3055, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s pullovers, knitted: of man-made fibers: other…other: women’s. The general rate of duty will be 32.4% ad valorem . The applicable HTS subheading for style 185 will be 6110.20.2075, which provides for women’s pullovers, knitted: of cotton: other…other: women’s. The general rate of duty will be 17.3% ad valorem. The applicable HTS subheading for style 552 will be 6104.32.0000, which provides for women’s suit-type jackets: of cotton. The general rate of duty will be 15.3% ad valorem. Due to the fact that style 182 and style 183/712 are 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 pullovers 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 pullovers 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. Styles 182 and 183/712 fall within textile category designation 639. Style 185 falls in category 339. Style 552 falls in category 335. Based upon international textile trade agreements products of Canada are not subject to quota and do not require 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 646-733-3049. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division