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NY G89174





May 9, 2001

CLA-2-61-CL:FO:CB:I20 GG

CATEGORY : Classification

TARIFF NO. : 6104.62.2006; 6104.63.2011

Ms. Susan Shibish
Logistics Coordinator
Weekenders International
75 Frontenac Drive
Markham, ON, Canada L3R 6H2

RE: The tariff classification of four pairs of women’s knit trousers to be manufactured in Canada

Dear Ms. Shibish:

In your letter dated April 9, 2001, you requested a tariff classification ruling on behalf of Weekenders USA, Inc.

Of the four submitted samples, style number 254 is made from a 90% cotton, 10% spandex fine knit fabric, style numbers 257 and 258 are made from a 50% cotton, 50% polyester fine knit fabric, and style number 256 is made from a 50% cotton, 50% polyester boucle knit fabric.

Style number 254 features a fully elasticized waistband, and straight, hemmed cuffs.

Style number 257 features a waistband that is elasticized in the rear only, two front pleats extending from the waistband on each side, two side seam pockets, and straight, hemmed cuffs.

Style number 258 features a fully elasticized waistband, and straight, hemmed cuffs.

Style number 256 features a waistband that is elasticized in the rear only, one front pleat extending from the waistband on each side, two side seam pockets, and straight, hemmed cuffs.

The applicable subheading for style numbers 256, 257 and 258 is 6104.63.2011, Harmonized Tariff Schedule of the United States (HTS), which provides for other women’s trousers or breeches, of synthetic fibers, knitted or crocheted. The general rate of duty is 28.7% ad valorem.

The applicable HTS subheading for style number 254 is 6104.62.2006, which provides for other women’s trousers or breeches, of cotton, containing 5 percent or more by weight of elastomeric yarn or rubber thread, knitted or crocheted. The general rate of duty is 15.4%, ad valorem.

You state in your letter that style numbers 256, 257 and 258 are made from fabrics which are a blend of 50% cotton, 50% polyester. Garments which 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 even a slight variation from the above stated fiber content may affect the classification of the subject garments.

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 Field National Import Specialist Gary Geoffrion at (440) 891-3818 or National Import Specialist Angela De Gaetano at (212) 637-7029.

Sincerely,

John M. Regan
Service Port Director

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