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NY K80966




January 5, 2004
CLA-2-61:RR:NC:TA-359:K80966

CATEGORY: CLASSIFICATION

TARIFF NO.: 6106.20.2010, 6110.30.3055

Ms. Carolyn Schmonsees
Export Import Coordinator
VF Playwear Co.
7800 Airport Center Drive
Greensboro, North Carolina 27409

RE: The tariff classification of women’s knitwear from the Dominican Republic

Dear Ms. Schmonsees:

In your letter dated December 19, 2003, you requested a tariff classification ruling. You submitted three samples with their specification sheets for our examination. We are returning those samples, as you requested.

Style H 05008 B/N/W is a woman’s knitted blouse that features a partial front opening that starts at the neckline and has a zippered closure; a permanently attached, self-fabric hood without a closure; long sleeves that are hemmed; and a hemmed bottom. The knitted fabric of the blouse has more than ten stitches per linear centimeter, measured in the horizontal and vertical directions. The fiber content is 50% cotton, 50% polyester.

Style H 05009 B/N/W is a woman’s knitted pullover that features a round, capped neckline; short sleeves that are hemmed; and a hemmed bottom. The french terry knit fabric of the pullover has more than nine stitches per two centimeters, measured in the direction in which the stitches are formed. The fiber content is 50% cotton, 50% polyester.

Style H 05317 B/N is a woman’s knitted cardigan that features a full-front opening with a zippered closure; a self-fabric hood without a closure; two slanted pockets in the front at the waist that are finished with a capping; long sleeves that are finished with a capping; and a capped bottom. The fabric of the cardigan has more than nine stitches per two centimeters, measured in the direction in which the stitches are formed. The fiber content is 50% cotton, 50% polyester.

Each one of your sample garments is constructed from a blend of 50% cotton, 50% polyester fibers. Section XI, Note 2 (A), Harmonized Tariff Schedule of the United States, HTS, states that 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. Since each sample is a blend of two equal fibers (that is, cotton and polyester) it will be classified under the provision that occurs last in the tariff schedule. In each instance of the three samples that you submitted, the garment falls in the provision for man-made fibers.

Although you suggested that Style H 05008 B/N/W is classified as a pullover in heading 6110, HTS, we note that it is specifically provided for in heading 6106, HTS, as a blouse, and that it meets the criteria for that heading which are enumerated in Legal Note 4, Chapter 61, HTS.

Although you suggested that Style H 05009 B/N/W is classified in heading 6109, HTS, as a t-shirt, we note that it is not constructed from the type of fabric (lightweight, plain jersey or interlock fabric) that is usual for t-shirts in that heading.

The applicable subheading for the woman’s knitted blouse, Style H 05008 B/N/W, will be 6106.20.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ blouses and shirts, knitted or crocheted: of man-made fibers: other: women’s. The duty rate will be 32% ad valorem.

The applicable subheading for the woman’s knitted pullover, Style H 05009 B/N/W, and for the woman’s knitted cardigan, Style H 05317 B/N, will be 6110.30.3055, HTS, which provides for sweaters, pullovers ---and similar articles, knitted or crocheted: of man-made fibers: other: other: other: other: other: women’s. The duty rate will be 32% ad valorem.

In addition, please note that a garment which is stated to be constructed from a 50/50 fiber blend is subject, upon importation into the customs territory of the United States, to laboratory analysis in order to verify that the actual weight of the component fibers is as claimed. Be advised that even a slight variation from the stated fiber content may affect the classification of the garment.

The blouse, the pullover and the cardigan all fall within textile category designation 639. Based upon international textile trade agreements these products of the Dominican Republic are subject to the restraints of quota and the requirement of 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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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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