CLA-2-60:RR:NC:TA:352 L84514
Ms. Susan Shibish
Weekender Ladies Wear Inc.
29 East Wilmot Street
Richmond Hill, Ontario, Canada L4B 1A3
RE: The tariff classification of eight weft knit fabrics from Canada.
Dear Ms. Shibish:
In your letter dated May 2, 2005, you requested a tariff classification ruling.
Eight samples of weft knit fabric accompanied your request for a ruling. Laboratory analysis of style 3576 ”Quilt” indicates that it is a dyed weft knit fabric of double knit construction. This product is composed of 79.7% polyester and 20.3% cotton. It is characterized by a prominent swirling pattern distributed over both surfaces of the fabric. Weighing 288.3 g/m2, this fabric will be imported in widths exceeding 30 centimeters.
Laboratory analysis of style 3578 “Pinstripe Stretch” indicates that it is a weft knit fabric constructed with yarns of different colors. It is composed of 49.9% polyester, 42.8% cotton and 7.3% spandex. This product is characterized by a black stripe composed of knit stitches that runs the length of the fabric every centimeter created by a laid in yarn that is knitted periodically. Weighing 238.6 g/m2, this fabric will be imported in widths exceeding 30 centimeters.
Laboratory analysis of style 3579 “Poly Print” indicates that it is a weft knit printed fabric of single knit construction. It is composed of 82.4% polyester and 17.6% spandex. This product is characterized by an elaborate printed surface featuring a stylized floral motif in shades of grey. Weighing 129.6 g/m2, this fabric will be imported in widths exceeding 30 centimeters.
Laboratory analysis of style 3582 “Poly Glamour” indicates that it is a weft knit dyed fabric of rib knit construction. It is composed of 95.1% polyester and 4.9% spandex. This product is characterized by prominent ridges that run in the lengthwise direction. Weighing 286.7 g/m2, this fabric will be imported in widths exceeding 30 centimeters.
Laboratory analysis of style 3583 “Patterned Glamour” indicates that it is a weft knit fabric of rib knit construction. It is composed of 93.6% polyester and 6.4% spandex and is constructed using yarn of different colors. This product is characterized by a stylized floral motif formed by knit stitches and accented by color changes. Weighing 298.6 g/m2, this fabric will be imported in widths exceeding 30 centimeters.
Laboratory analysis of style 3584 “Houndstooth Stripe” indicates that it is a weft knit fabric of double knit construction manufactured with yarns of different colors. It is composed of 74.7% polyester and 25.3% cotton. This product is characterized by alternating stripes of hound’s-tooth and diagonal designs created by knit stitches. Weighing 270.6 g/m2, this fabric will be imported in widths exceeding 30 centimeters.
Laboratory analysis of style 3585 “Small Houndstooth” indicates that it is a weft knit fabric of double knit construction manufactured with yarns of different colors. It is composed of 73.6% polyester and 26.4% cotton. This product is characterized by a hound’s-tooth design created by knit stitches and color changes. Weighing 270.6 g/m2, this fabric will be imported in widths exceeding 30 centimeters.
Laboratory analysis of style 3586 “Diagonal Tweed” indicates that it is a weft knit fabric of double knit construction manufactured with yarns of different colors. It is composed of 75.1% polyester and 24.9% cotton. This product is characterized by a diagonal design created by knit stitches and color changes simulating the look of twill. Weighing 261.5 g/m2, this fabric will be imported in widths exceeding 30 centimeters.
The applicable subheading for the double knit fabric designated as style 3576 “Quilt” will be 6006.32.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for other knitted or crocheted fabrics, of synthetic fibers, dyed, of double knit or interlock construction, of polyester. The rate of duty will be 10 percent ad valorem.
The applicable subheading for the three weft knit fabrics designated as styles 3578 “Pinstripe Stretch”, 3579 “Poly Print” and 3583 “Patterned Glamour” will be 6004.10.0085, Harmonized Tariff Schedule of the United States (HTS), which provides for knitted or crocheted fabrics of a width exceeding 30 cm, containing by weight 5 percent or more of elastomeric yarn or rubber thread, other than those of heading 6001, containing by weight 5 percent or more of elastomeric yarn but not containing rubber thread, other. The rate of duty will be 12.3 percent ad valorem.
The applicable subheading for the rib knit fabric designated as style 3582 “Poly Glamour” will be 6006.32.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for other knitted or crocheted fabrics, of synthetic fibers, dyed, other. The rate of duty will be 10 percent ad valorem.
The applicable subheading for the double knit fabrics designated as styles 3584 “Houndstooth Stripe”, 3585 “Small Houndstooth” and 3586 “Diagonal Tweed” will be 6006.33.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for other knitted or crocheted fabrics, of synthetic fibers, of yarns of different colors, of double knit or interlock construction, of polyester. The rate of duty will be 10 percent ad valorem.
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 Alan Tytelman at 646-733-3045.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division