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

NY J89016 November 10, 2003 CLA-2-61:RR:NC:TA:359 J89016 CATEGORY: Classification TARIFF NO.: 6110.30.3055 Ms. Susan Shibish Weekenders International 29 East Wilmont Street Richmond Hill, Ontario L3B 1A3 RE: The tariff classification of four women’s knit cardigans from Canada Dear Ms. Shibish: In your letter dated October 3, 2003, you requested a classification ruling. Your sample, style 581/582 is a woman’s cardigan constructed from 50% polyester, 50% cotton interlock knit fabric. The outer surface of the garment measures more than nine stitches per two centimeters in the horizontal direction. The garment features a V-shaped neckline, long hemmed sleeves, a full front opening with six button closures, two inseam pockets and a hemmed bottom. We note that the fiber content of this cardigan is a 50/50 blend. Section XI, Note (2)A, HTS, states: When no one textile material predominates by weight, the goods are to be classified as if consisting wholly of that one textile material which is covered by the heading which occurs last in numerical order among those which equally merit consideration. Therefore, since the garment is a blend of 50% polyester, 50% cotton, the garment will be classified under the provision that occurs last in the tariff schedule – that is, man-made fibers. Style 585/586 is a woman’s sleeveless cardigan constructed from 50% polyester, 44% cotton, 6% 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 mock collar, capped armholes, a full front zippered opening and kangaroo pockets. Style 590/591 is a woman’s cardigan constructed from 66% polyester, 34% cotton double knit fabric. The outer surface of the garment measures more than nine stitches per two centimeters in the horizontal direction. The garment features a V-shaped neckline, long hemmed sleeves, a full front opening with five button closures, two front pockets and a hemmed bottom. Style 592/593 is a woman’s cardigan constructed from 94% acetate, 6% 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 V-shaped neckline, long hemmed sleeves, a full front opening with three button closures and hemmed bottom. The applicable subheading for the four cardigans 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: other: other: other: other: other: women’s. The duty rate will be 32.2% ad valorem. You have indicated in your letter that the fabric of style 581/582 a blend of 50% polyester/50% cotton fibers. Garments that are claimed to be constructed from such a blend are subject, upon importation, to laboratory analysis by U.S. Customs to verify the actual weight of the component fibers. Please be advised that even a slight variation from the above stated fiber content may affect the classification and the textile category designation of the subject garment The four cardigans fall within textile category designation 639. Based upon international textile trade agreements products of Canada are not subject to quota or the requirement of 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