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NY J83305




April 23, 2003

CLA-2-61:RR:NC:TA:359 J83305

CATEGORY: CLASSIFICATION

TARIFF NO.: 6110.20.2075; 6110.30.3055

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

RE: The tariff classification of two women’s cardigans from Canada

Dear Ms. Shibish:

In your letter dated April 11, 2003, you requested a classification ruling. As requested, your sample is being returned to you.

Your sample, style 576/796, is a woman’s cardigan constructed from 75% cotton, 20% polyester, 5% spandex french terry knit fabric. The outer surface of the garment measures more than nine stitches per two centimeters in the horizontal direction. The garment features a turn-down collar, long sleeves with elastic cuffs, a full front opening with a zipper closure, two side seam pockets below the waist and a hemmed bottom. The garment extends from the shoulder to below the hip.

Style 568/794 is a woman’s cardigan constructed from 50% polyester, 50% 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 long hemmed sleeves, detachable shoulder pads, a full front opening with no means of closure, two welt pockets below the waist and a hemmed bottom. The garment extends from the shoulder to below the hip.

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 – that is, man-made fibers.

You have indicated in your letter that the fabric is a blend of 50% polyester/50% cotton. Garments that 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 a slight variation from the above stated fiber content may affect the classification and the textile category designation of the subject garment.

The applicable subheading for style 576/796 will be 6110.20.2075, 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: women’s. The duty rate will be 16.9% ad valorem.

The applicable subheading for style 568/794 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: of man-made fibers: other: other: other: other: other: women’s. The duty rate will be 32.2% ad valorem.

Style 576/796 falls within textile category designation 339. Style 568/794 falls within textile designation 639. Based upon international textile trade agreements products of Canada are neither subject to quota nor do they not require 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.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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