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

NY J83286 April 23, 2003 CLA-2-61:RR:NC:TA: 359 J83286 CATEGORY: Classification TARIFF NO.: 6110.30.3055; 6104.33.2000; 6110.20.2075 Ms. Susan Shibish Weekenders International 75 Frontenac Drive Markham, ON, Canada RE: The tariff classification of five women’s knit garments from Canada Dear Ms. Shibish: In your letter dated April 10, 2003, on behalf of Weekenders USA, Inc., you requested a tariff classification ruling. You submitted five samples of women’s garments. The outer surface of each garment measures more than 9 stitches per 2 centimeters in the horizontal direction. Style number 577 is a 94% acetate, 6% spandex, knit cardigan that extends from the shoulder to the mid-thigh area. The garment features a V-neckline, shoulder pads, long hemmed sleeves, a full front opening with a metal clasp closure, and a hemmed bottom. Style number 574/792 is a 39% polyester, 39% acrylic, 22% cotton, knit cardigan that extends from the shoulder to the mid-thigh area. The cardigan features a pointed collar, shoulder pads, long hemmed sleeves, a full front opening with 6 button closures, 2 front side seam pockets below the waist, and a hemmed bottom. Style number 569 is a 75% cotton, 20% polyester, 5% spandex, knit cardigan. The cardigan features a mock collar, long hemmed sleeves, a full front opening with a zipper closure, and a hemmed bottom. Style number 573 is a 39% polyester, 39% acrylic, 22% cotton, knit tailored suit-type jacket. The jacket has three panels, two of which are in the front, sewn together lengthwise. The garment features a notched-lapel collar, shoulder pads, long hemmed sleeves, a full front opening with three button closures, and a hemmed bottom. Style number 571/572 is a 50% polyester, 50% cotton, knit cardigan that features a pointed collar, shoulder pads, long hemmed sleeves, a full front opening with a zipper closure, 2 front side entry pockets in the waist area, and a hemmed bottom. Your samples are being returned as requested. The applicable subheading for style numbers 577, 574/792, and 571/572 will be 6110.30.3055, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters…and similar articles, knitted: of man made fibers: other…other: women’s. The duty rate will be 32.2% ad valorem. The subheading for style 573 will be 6104.33.2000, which provides for women’s suit-type jackets, knitted: of synthetic fibers: other. The duty rate will be 28.4% ad valorem. The subheading for style 569 will be 6110.20.2075, which provides for sweaters…and similar articles, knitted: of cotton: other…other: women’s. The duty rate will be 16.9% ad valorem. Style numbers 577, 574/792 and 571/572 fall within textile category designation 639. Style 573 falls in category 635. Style 569 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 style 571/572 is 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). Style 571/572 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. Style 571/572 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. 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