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NY C86168

April 21, 1998

CLA-2-61:RR:NC:TA:359 C86168


TARIFF NO.: 6104.33.2000; 6110.30.3055

Mr. Edward M. Puls
Weekenders USA, Inc.
1011 Woodlands Parkway
P.O. Box 8127
Vernon Hills, IL 60061-8127

RE: The tariff classification of a woman's suit-type jacket and pullover from Canada.

Dear Mr. Puls:

In your letter dated March 30, 1998 you requested a tariff classification ruling. Your samples are being returned.

The submitted sample, style number 590, is a woman's tailored suit-type jacket constructed from 50% cotton, 50% polyester, finely knit fabric. The jacket has more than three panels, of which, two are in the front sewn together lengthwise. The jacket features a deep V-neckline, shoulder pads, long hemmed sleeves, a full front opening with 3 button closures, and a hemmed bottom.

Style number 131 is a woman's pullover constructed from 50% cotton, 50% polyester, finely knit fabric. The outer surface of the fabric measures more than 9 stitches per 2 centimeters in the horizonal direction. The garment features a wide round neckline, short hemmed sleeves and a hemmed bottom.

The applicable tariff provision for the suit-type jacket will be 6104.33.2000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for women's suit-type jackets, knitted: of man-made fibers: of synthetic fibers: other. The general rate of duty will be 29.3% ad valorem.

The applicable HTS subheading for the pullover will be 6110.30.3055, which provides for women's pullovers, knitted: of man-made fibers: other. The general rate of duty will be 33.3% ad valorem.

You have indicated in your letter that the fabric of each garment is a blend of 50 cotton, 50 polyester. 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 garments.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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.


Robert B. Swierupski

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