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

NY K88302 August 12, 2004 CLA-2-61:RR:NC:TA:359 K88302 CATEGORY: Classification TARIFF NO.: 6110.20.2075; 6106.20.2010 Mr. Rodney Ralston UPS Supply Chains Solutions One Trans-Border Drive Champlain, NY 12919 RE: The tariff classification of three women’s knit garments from Canada Dear Mr. Ralston: In your letter dated July 26, 2004, on behalf of Majco Apparel of Montreal, Canada, you requested a tariff classification ruling. You submitted three samples of women’s knit garments. The outer surface of each garment measures more than 9 stitches per 2 centimeters in the horizontal direction. Style WG 985TW is a pullover that is made from 100% cotton, knit fabric and features the following: an unfinished boat neckline; ¾ inch long sleeves with unfinished openings; and an unfinished bottom. Sequins are on the front panel in the neck and chest areas. Style UG 793TQ is a pullover that is made from 95% cotton, 5% spandex, knit fabric and features the following: a deep V-neckline; cap sleeves; a drawstring gathering in the bust area; and a hemmed bottom. Style WH 149TW is a blouse that is made from 45% polyester, 45% rayon, 10% spandex, knit fabric and features the following: a deep U-neckline in the front; a U-shape closure in the back that ties at the neck; short hemmed sleeves; and a hemmed bottom. Your samples are being returned as requested. The applicable subheading for styles WG 985TW and UG 793TQ will be 6110.20.2075, Harmonized Tariff Schedule of the United States (HTS), which provides for pullovers, knitted: of cotton: other…other: women’s. The general rate of duty will be 16.5% ad valorem. The HTS subheading for style WH 149TW will be 6106.20.2010, which provides for women’s and girls’ blouses and shirts, knitted: of man-made fibers: other: women’s. The general rate of duty will be 32% ad valorem. The pullovers fall within textile category designation 339. The blouse falls in category 639. Based upon international textile trade agreements products of Canada are neither subject to quota nor 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.cbp.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 Camille R. Ferraro at 646-733-3049. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division