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NY A85305

August 02, 1996

CLA-2-61:RR:NC:WA:359 A85305


TARIFF NO.: 6110.20.2020

Ms. Meredith Covey
Import Operations Manager
The Gap, Inc.
2 Harrison St.
San Francisco, CA 94105

RE: The tariff classification of a woman's sweater from Uruguay.

Dear Ms. Covey:

In your letter dated June 27, 1996 you requested a tariff classification ruling.

We are returning your sample, as requested.

Style 129421 is a woman's cardigan sweater that has long sleeves with rib knit cuffs, a rib knit bottom, a rib knit front placket and a V-shaped rib knit neckline. The cardigan also has a full-front opening with five plastic buttons. You state that the fiber content is 100% cotton and that the garment "is scheduled for production in Uruguay".

The cardigan consists of both knit and woven fabric. The two front panels are woven, except for the rib knit waistband, placket and neckline. On the rear panel and the sleeves there is a 2X2 rib knit fabric. This fabric has less than nine stitches per two centimeters, measured in the horizontal direction. The classification of a garment which consists of more than one fabric is governed by the application of the General Rules of Interpretation (GRI) of the Harmonized Tariff Schedule of the United States (HTS). For those garments the rules indicate that we must decide which of the two competing fabrics gives the garment its essential character, GRI, Rule 3, noted. Concerning this issue, you have provided the following information:

Knit/Woven Knit/Woven Knit/Woven

129421 83/17 82.5/17.5 88/12

As this breakdown clearly demonstrates, the essential character for this style is given by the knit fabric. The cardigan is considered a knitted garment, therefore, for the purpose of tariff classification. The applicable subheading for the garment will be 6110.20.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters and similar articles, knitted, of cotton, other, women's. The duty rate will be 19.9% ad valorem.

Style 129421 falls within textile category designation 345. Based upon international textile trade agreements products of Uruguay in this category are neither subject to quota restraints 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 212-466-5852.


Roger J. Silvestri

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