CLA-2-61:RR:NC:WA:361 NY K80192
Ms. Susan Shibish
Weekenders International
29 East Wilmot Street
Richmond Hill, Ontario L3B 1A3
RE: The tariff classification of five women’s knit garments from Canada.
Dear Ms. Shibish:
In your letter dated October 24, 2003, you requested a tariff classification ruling.
The submitted samples are described as follows:
Style #125/126 - a woman’s upper body garment, similar to a tank top constructed from 50% polyester, and 50% cotton knit fabric. The garment is sleeveless, extends below the waistline and features a U-shaped neckline in front and back, shoulder straps measuring approximately 3" at the top of the shoulder, and a hemmed bottom.
Style 130/131 - a woman’s T-shirt constructed from 50% polyester, and 50% cotton finely knit lightweight fabric. The garment features a round neckline, short sleeves, and a straight hemmed bottom.
Style 134/135 - a woman’s pullover constructed from 50% polyester, and 50% cotton knit fabric. The sleeveless garment features a V-neckline, a drawstring and the top of both shoulders, and a hemmed bottom. The outer surface of the garment measures more than nine stitches per two centimeters in the horizontal direction.
Style 158/159 - a woman’s pullover constructed from 48% viscose, 44% polyester, and 8% spandex knit fabric. The garment features a V-neckline, long sleeves with ruffled cuffs, and a hemmed bottom. The outer surface of the garment measures more than nine stitches per two centimeters in the horizontal direction.
Style 156/157 - a woman’s halter-top constructed from 48% viscose, 44% polyester, and 8% spandex knit fabric. The garment extends below the waist and features a V-neckline in front, an elasticized back, a strap approximately 3¼" in width, that tie around the neck, and a hemmed bottom. The garment does not provide shoulder or upper back coverage.
You have indicated in your letter that the fabric of Styles 125/126, 130/131, and 134/135 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 Style 125/126 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 other textile materials, of man-made fibers, women’s or girls’, other. The rate of duty will be 32.2% ad valorem.
Style 125/126 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 Style 130/131, will be 6109.90.1050, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ T-shirts, singlets, tank tops and similar garments, knitted or crocheted, of man-made fibers, women’s or girls’, T-shirts, women’s.
Style 130/131 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 pullovers Styles 134/135 and 158/159 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 pullovers, Styles 134/135 and 158/159, 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 Style 156/157, will be 6114.30.1020, Harmonized Tariff Schedule of the United States (HTS), which provides for other garments, knitted or crocheted, of man-made fibers, tops, women’s or girls’. The rate of duty will be 28.4% ad valorem.
Style 156/157 falls within textile category designation 639. Based upon international textile trade agreements this category, from Canada is presently not subject to quota restraints or visa requirements.
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 DeGaetano at (646) 733-3052.
Sincerely,
Robert B. Swierupski
Director
National Commodity
Specialist Division