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NY H89016




March 18, 2002

CLA-2-61:RR:NC:TA:359 H89016

CATEGORY: CLASSIFICATION

TARIFF NO.: 6110.20.2075; 6110.30.3055; 6114.30.1020

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

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

Dear Ms. Shibish:

In your letter dated March 5, 2002 you requested a tariff classification ruling.

You submitted five samples, four pullovers and a tube top. The outer surface of the five garments measures more than 9 stitches per 2 centimeters in the horizontal direction. Style number 188/714 is a pullover that is made from 94% acetate, 6% spandex, knit fabric and features a scoop neckline, three-quarter length hemmed sleeves and a hemmed bottom.

Style 189 is a tube top that is made from 94% acetate, 6% spandex, knit fabric. The garment does not provide any shoulder coverage. The top extends from the chest area to below the waist and has a hemmed bottom.

Style 191/715 is a pullover that is made from 50% polyester, 50% cotton, knit fabric and features the following: a stand-up collar that may also be worn turned down; long hemmed sleeves; a zippered partial opening that extends from the collar to the chest; and a hemmed bottom.

Style 190 is a pullover that is made from 50% polyester, 50% cotton, knit fabric and features the following: a ribbed turtleneck; long hemmed raglan sleeves; and a hemmed bottom.

Style 187 is a pullover that is made from 90% cotton, 10% spandex, knit fabric and features a V-neckline, long hemmed sleeves, and a hemmed bottom.

Your samples are being returned under separate cover.

The applicable subheading for styles 188/714, 191/715 and 190, the pullovers, will be 6110.30.3055, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters, pullovers knitted: of man made fibers: otherother: women’s. The duty rate will be 32.4% ad valorem.

The subheading for style 189, the tube top, will be 6114.30.1020, which provides for other garments, knitted: of man made fibers: tops: women’s. The duty rate will 28.6% ad valorem.

The subheading for style 187, the pullover, will be 6110.20.2075, which provides for sweaters, pullovers knitted: of cotton: otherother: women’s.

Styles 188/714, 191/715, 190 and 189 fall within textile category designation 639. Style 187 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 191/715 and style 190 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). The two styles will be classified as if they consisted wholly of that one textile material which is covered by the heading that 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 two 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.

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,

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