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NY I85865




September 12, 2002

CLA-2-61:RR:NC:TA: 359 I85865

CATEGORY: CLASSIFICATION

TARIFF NO.: 6114:30.1020; 6110.30.3055; 6110.20.2075

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

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

Dear Ms. Shibish:

In your letter dated September 4, 2002, you requested a tariff classification ruling.

You submitted five samples of women’s knit garments. Style 193 is a woman’s halter top that is constructed from 94% acetate, 6% spandex, knit fabric. The garment extends below the waist and features a V- neckline in front, a strap measuring approximately 4 inches in width that extends around the neck, and a hemmed bottom. The garment does not provide shoulder or upper back coverage.

Style 194/701 is a woman’s pullover that is constructed from 50% polyester, 50% cotton, knit fabric. The outer surface of the garment measures more than 9 stitches per 2 centimeters in the horizontal direction. The pullover features a V-neckline, three quarter length hemmed sleeves, and a hemmed bottom.

Style 195 is a woman’s 50% polyester, 50% cotton, knit sleeveless pullover with a draped neckline and a hemmed bottom. The outer surface of the garment measures more than 9 stitches per 2 centimeters in the horizontal direction.

Style 196 is a woman’s 90% cotton, 10% spandex, knit scooped neck pullover with hemmed short sleeves and a hemmed bottom.

Style 197 is a woman’s 94% acetate, 6% spandex, knit sleeveless pullover with a U-neckline and a hemmed bottom.

Your samples are being returned.

The applicable subheading for style 193 will be 6114.30.1020, Harmonized Tariff Schedule of the United States (HTS), which provides for other garments, knitted: of man made fibers: tops: women’s. The general rate of duty will be 28.6% ad valorem.

The HTS subheading for styles 194/701, 195, and 197 will be 6110.30.3055, which provides for pullovers, knitted: of man made fibers: otherother: women’s. The duty rate will be 32.4% ad valorem.

The HTS subheading for style 196 will be 6110.20.2075, which provides for pullovers, knitted: otherother: women’s. The general rate of duty will be 17.3% ad valorem.

Styles 193, 194/701, 195 and 197 fall within textile category designation 639. Style 196 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 styles 194/701 and 195 are 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). The two styles will be classified as if they 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. 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.

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,

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