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NY J89670




November 6, 2003

CLA-2-61:RR:NC:TA:359 J89670

CATEGORY: CLASSIFICATION

TARIFF NO.: 6105.20.2010; 6110.20.2075; 6110.30.3055

Ms. Susan Shibish
Weekenders International
29 East Wilmont Street
Richmond Hill, Ontario L3B 1A3

RE: The tariff classification of four women’s pullover and a man’s shirt from Canada

Dear Ms. Shibish:

In your letter dated October 7, 2003, you requested a classification ruling.

Your sample, style 136/137, is a woman’s pullover constructed from 50% polyester/50% cotton interlock knit fabric. The outer surface of the garment measures more than nine stitches per two centimeters in the horizontal direction. The garment features a round neckline, ¾ length sleeves and a hemmed bottom.

Style 390/391 is a woman’s pullover constructed from 50% polyester/50% cotton interlock knit fabric. The outer surface of the garment measures more than nine stitches per two centimeters in the horizontal direction. The garment features a V-shaped neckline, cap sleeves, USA flag shaped appliqué on the front chest and a hemmed bottom.

Style 394/395 is a woman’s pullover constructed from 90% cotton, 10% spandex jersey knit fabric. The outer surface of the garment measures more than nine stitches per two centimeters in the horizontal direction. The garment features a round neckline, cap sleeves, a “WEEKENDERS” shaped appliqué on the front chest and a hemmed bottom.

Style 396/397 is a woman’s pullover constructed from 90% cotton, 10% spandex interlock knit fabric. The outer surface of the garment measures more than nine stitches per two centimeters in the horizontal direction. The garment features a round neckline, long hemmed sleeves, a butterfly shaped applique on the front chest and a hemmed bottom.

Style 398/399 is a men’s shirt constructed from 50% polyester, 50% cotton interlock knit fabric. The outer surface of the garment measures 10 or more stitches per centimeter in the horizontal and vertical directions. The garment features a shirt-type collar, a partial front left over right opening with three button closures, short hemmed sleeves, a “WEEKENDERS” shaped appliqué on the left chest and a hemmed bottom.

We note that the fiber content of styles 136/137, 390/391 and 398/399 are 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 garments are a blend of 50% polyester, 50% cotton, the garment will be classified under the provision that occurs last in the tariff schedule – that is, man-made fibers.

You have indicated in your letter that the fabric of styles 136/137, 390/391 and 398/399 is a blend of 50% polyester/50% cotton fibers. Garments that are claimed to be constructed from such a blend are subject, upon importation, to laboratory analysis by U.S. Customs 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 and the textile category designation of the subject garment

The applicable subheading for styles 136/137 and 390/391 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: other: other: other: other: other: women’s. The duty rate will be 32.2% ad valorem.

The applicable subheading for styles 394/395 and 396/397 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: women’s. The duty rate will be 16.9% ad valorem.

The applicable subheading for style 398/399 will be 6105.20.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for men’s or boys’ shirts, knitted or crocheted: of man-made fibers: other: men’s. The duty rate will be 32.3% ad valorem.

Styles 136/137 and 390/391 fall within textile category designation 639. Styles 394/395 and 396/397 fall within textile category designation 339. Style 398/399 falls within textile category designation 638. Based upon international textile trade agreements products of Canada are not subject to quota or the requirement of a visa.

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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