The tariff classification of four women’s knit garments from Canada.

NY J89521 November 3, 2003 CLA-2-61:RR:NC:WA:361 NY J89521 CATEGORY: Classification TARIFF NO.: 6109.10.0060; 6109.90.1090; 6110.20.2075; 6110.30.3055 Ms. Susan Shibish Weekenders International 29 East Wilmot Street Richmond Hill, Ontario L3B 1 A3 RE: The tariff classification of four women’s knit garments from Canada. Dear Ms. Shibish: In your letter dated October 1, 2003, on behalf of your client Weekenders USA, Inc., you requested a tariff classification ruling for four women’s knit garments. The submitted samples are described as follows: Style #132/133 - a woman’s pullover constructed from 50% polyester, and 50% cotton knit fabric. The garment features a rounded neckline, short sleeves, an applique at the chest area, and a hemmed bottom. Style #138/139 - a woman’s pullover constructed from 90% cotton, and 10% spandex knit fabric. The garment features a shirt-style collar, a V-neckline in front, short sleeves, and a hemmed bottom. Style #140/141 - a woman’s garment that is similar to a tank top constructed from 94% acetate, and 6% spandex knit fabric. The garment extends to the waist and features a U-shaped neckline in front and back, shoulder straps measuring approximately 3” in width at the top of the shoulder, an all-over floral design, and a hemmed bottom. Style # 152/153 - a woman’s garment that is similar to a tank top constructed from 94% acetate, and 6% spandex knit fabric. The garment extends to the waist and features a U-shaped neckline in front and back, shoulder straps measuring approximately 3” in width at the top of the shoulder, and a hemmed bottom. Style #177/178 - a woman’s tank top constructed from 90% cotton, and 10% spandex knit fabric. The garment extends to the waist and features a modified U-shaped neckline in front and back, spaghetti straps, and a hemmed bottom. You have indicated in your letter that the fabric of Style #132/133 is a blend of 50% polyester/50% cotton. Garments which 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. We are returning your samples as you requested. The applicable subheading for the pullover Style 132/133 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, women’s or girls. The rate of duty will be 32.2% ad valorem. The pullover, Style 132/133, falls within textile category designation 639. Based upon international textile trade agreements this category, from Canada is not subject to quota restraints or visa requirements. The applicable subheading for the pullover, Style138/139, will be 6110.20.2075, Harmonized Tariff Schedule of the United States (HTS), which provides for pullovers, of cotton, other, other, women’s. The rate of duty will be 16.9% ad valorem. The pullover, Style 138/139, falls within textile category designation 339. Based upon international textile trade agreements, this category from Canada is not subject to quota restraints or visa requirements. The applicable subheading for Styles 140/141 & 152/153 will be 6109.90.1090, Harmonized Tariff Schedule of the United States (HTS), which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted, of man-made fibers, women’s, other. The rate of duty will be 32.2% ad valorem. Styles 140/141 & 152/153 fall within textile category designation 639. Based upon international textile trade agreements this category from Canada is not subject to quota restraints or visa requirements. The applicable subheading for the tank top, Style 177/178, will be 6109.10.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for women's tank tops and similar garments, knitted or crocheted, of cotton, women’s, tank tops, women’s. The rate of duty will be 17% ad valorem. The tank top, Style 177/178, falls within the textile category designation 339. Based upon international textile trade agreements, this category from Canada is not subject to visa requirements or quota restraints. 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 Angela De Gaetano at 646-733-3052. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division