The tariff classification of five women’s pullovers from Canada

NY J83285 April 23, 2003 CLA-2-61:RR:NC:TA: 359 J83285 CATEGORY: Classification TARIFF NO.: 6110.30.3055; 6110.20.2075 Ms. Susan Shibish Weekenders International 75 Frontenac Drive Markham, ON, Canada L3R 6H2 RE: The tariff classification of five women’s pullovers from Canada Dear Ms. Shibish: In your letter dated April 10, 2003, you requested a tariff classification ruling. You submitted five women’s garments. The fabric of each garment measures more than 9 stitches per 2 centimeters in the horizontal direction. Style number 705 is a sleeveless pullover that is constructed from 50% polyester, 50% cotton, knit fabric. The garment features a U-neckline and a hemmed bottom. Style number 100/706 is a pullover that is constructed from 94% acetate, 6% spandex, knit fabric. The pullover features a round neckline, long hemmed sleeves with splits, and a hemmed bottom. Style number 199 is a sleeveless pullover that is constructed from 94% acetate, 6% spandex, knit fabric. The pullover features a mock V-neck collar and a hemmed bottom. Style number 198 is a sleeveless pullover that is constructed from 90% cotton, 10% spandex, knit fabric. The pullover features a turn down turtleneck and a hemmed bottom. Style number 102/702/103/703 is a pullover that is constructed from 50% polyester, 50% cotton, knit fabric. The pullover features a cowl neck collar, long hemmed sleeves, and a hemmed bottom. Your samples are being returned. The applicable subheading for styles 705, 100/706, 199, and 102/702/103/703 will be 6110.30.3055, Harmonized Tariff Schedule of the United States (HTS), which provides for pullovers, knitted: of man made fibers: other…other: women’s. The duty rate will be 32.2% ad valorem. The subheading for style number 198 will be 6110.20.2075, which provides for pullovers, knitted: of cotton: other…other: women’s. The duty rate will be 16.9% ad valorem. Style numbers 705, 100/706, 199 and 102/702/103/703 fall within textile category designation 639. Style number 198 falls in category 339. Based upon international textile trade agreements products of Canada are neither subject to quota nor the requirement of a visa. Due to the fact that styles 705 and 102/702/103/703 are to be constructed of a 50/50 blend of fibers, they are classified using HTSUSA Section XI Note 2(A) and Subheading Note 2(A). These styles will be classified as if they 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 above styles 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 they may be reclassified by Customs at that time. 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