The tariff classification of a woman’s sweater and cardigan from Canada

NY H89551 March 28, 2002 CLA-2-61:RR:NC:TA:359 H89551 CATEGORY: Classification TARIFF NO.: 6110.11.0030; 6110.11.0080 Mr. Joseph R. Hoffacker Barthco Trade Consultants 7575 Holstein Avenue Philadelphia, PA 19153 RE: The tariff classification of a woman’s sweater and cardigan from Canada Dear Mr. Hoffacker: This letter replaces New York Ruling Letter (NYRL) NY H88696 that was issued to you on March 1, 2002. That ruling concerned two styles, 749327M and 749348M, each of which received a separate classification. However, in your letter dated March 6, 2002 you state that only style 749327M was listed in the classification paragraph i.e. paragraph number five. Please see correction below. In your letter dated February 14, 2002, on behalf of Revue LLC, 512 7th Avenue, New York, NY 10018, you requested a tariff classification ruling. You submitted two samples of women’s garments that are constructed from 100% boiled wool, knit fabric. Style 749327M is a sweater that features a hood, long sleeves with ribbed cuffs, a full front opening with a zipper closure, 2 front pouch pockets at the waist finished with ribbed fabric, and a ribbed bottom. The outer surface of the sweater measures 9 or fewer stitches per 2 centimeters in the horizontal direction. Style 749348M is a cardigan that features boiled wool front and back panels, a 2x2 rib knit turtleneck, long 2x2 rib knit sleeves, and a full front opening with a zipper closure. The placket and the bottom are finished with knit capping. The outer surface of the cardigan measures more than 9 stitches per 2 centimeters in the horizontal direction. The essential character of style 749348M, the cardigan, is given by the front and back panels, Harmonized Tariff Schedule of the United States (HTS), General Rules of Interpretation (GRI), Rule 3, noted. The applicable subheading for style 749327M, the sweater, will be 6110.11.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s sweaters, knitted: of wool or fine animal hair: of wool: sweaters: women’s. The general rate of duty will be 16.2% ad valorem. The subheading for style 749348M, the cardigan, will be 6110.11.0080, which provides for sweaters…and similar articles, knitted: of wool or fine animal hair: of wool: other: women’s. The general rate of duty will be 16.2% ad valorem. Style 749327M, the sweater, falls within textile category designation 446. Style 749348M, the cardigan, falls in category 438. Based upon international textile trade agreements products of Canada are not subject to quota nor 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, National Commodity Specialist Division