The tariff classification of four women’s cardigans from Canada

NY J88956 October 28, 2003 CLA-2-61:RR:NC:TA:359 J88956 CATEGORY: Classification TARIFF NO.: 6110.30.3055 Ms. Susan Shibish Weekenders International 75 Frontenac Drive, Markham, ON, Canada L3R 6H2 RE: The tariff classification of four women’s cardigans from Canada Dear Ms. Shibish: In your letter dated September 29, 2003, you requested a classification ruling. Your sample, style 583/584, is a woman’s cardigan constructed from 50% polyester, 44% cotton, 6% spandex double knit fabric. The outer surface of the garment measures more than nine stitches per two centimeters in the horizontal direction. The garment features shirt-type collar, long hemmed sleeves, a full front zippered opening, two side pockets and a hemmed bottom. Style 587/588 is a woman’s cardigan constructed from 66% polyester, 34% 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 a notched collar, long hemmed sleeves, a full front opening with five button closures, two patch pocket at the front and a hemmed bottom and inside shoulder pads. The garment extends from the shoulder to the top of the thighs. Style 594/594 is a woman’s cardigan constructed from 94% acetate, 6% spandex knit fabric. The outer surface of the garment measures more than nine stitches per two centimeters in the horizontal direction. The garment features a hood, long hemmed sleeves, a full front zippered opening and hemmed bottom. Style 596/597 is a woman’s cardigan constructed from 50% polyester, 50% cotton knit fabric. The outer surface of the garment measures more than nine stitches per two centimeters in the horizontal direction. The garment features a hood, long hemmed sleeves, a full front zippered opening, kangaroo pockets, and a hemmed bottom. 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 of style 596/597 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 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 the cardigans 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. The cardigans fall within textile category designation 639. 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, National Commodity Specialist Division