The tariff classification of three women’s knit cardigans and a suit-type jacket from Canada

NY I85873 September 16, 2002 CLA-2-61:RR:NC:TA:359 I85873 CATEGORY: Classification TARIFF NO.: 6104.33.2000, 6110.20.2075, 6110.30.3055 Ms. Susan Shibish Weekenders International 75 Frontenac Drive Markham, ON, Canada L3R 6H2 RE: The tariff classification of three women’s knit cardigans and a suit-type jacket from Canada Dear Ms. Shibish: In your letter dated September 3, 2002, you requested a classification ruling. As requested, your samples are being returned to you. Your sample, style 562, is a woman’s cardigan constructed from 75% cotton, 20% polyester, 5% spandex knit fabric. The outer surface of the garment measures more than nine stitches per two centimeters in the horizontal direction. The garment features a hood, long hemmed sleeves, two pouch pockets at the waist, a full front opening with a zipper closure and a hemmed bottom. Style 565 is a woman’s cardigan constructed from 55% polyester, 45% cotton knit fabric. The outer surface of the garment measures more than nine stitches per two centimeters in the horizontal direction. The garment features a pointed collar, long hemmed sleeves, a full front opening with a zipper closure and two patch pockets below the waist. Style 566/790 is a woman’s suit-type jacket constructed from 55% polyester, 45% cotton knit fabric. The jacket is tailored and has more than three panels, of which two are at the front and sewn together lengthwise. It features a pointed collar, long hemmed sleeves, a full front opening with five button closures, two patch pockets below the waist, and a hemmed bottom. Style 567 is a woman’s cardigan constructed from 50% polyester, 50% cotton knit fabric. The outer surface of the garment measures more than nine stitches per two centimeters in the horizontal direction. The garment features a pointed collar, long hemmed sleeves, a full front opening with a zipper closure, two sideseam pockets, and a hemmed bottom. You have indicated in your letter that the fabric of style 567 is a blend of 50% polyester, 50% cotton. Garments that 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 garments. The applicable subheading for style 562 will be 6110.20.2075, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters, pullover, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of cotton: other: other: other: women’s. The duty rate will be 17.3% ad valorem. The applicable subheading for styles 565 and 567 will be 6110.30.3055, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of man-made fibers: other: other: other: other: other: women’s. The duty rate will be 32.4% ad valorem. The applicable subheading for the suit-type jacket will be 6104.33.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted: suit-type jackets and blazers: of synthetic fibers: other. The duty rate will be 28.6% ad valorem. Style 562 falls within textile category designation 339. Styles 565 and 567 fall within textile category designation 639. Style 566 falls within category designation 635. Based upon international textile trade agreements products of Canada are not subject to quota or the requirement of a visa. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment. 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