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NY 850853

April 11, 1990

CLA-2-61:S:N:N3:I 359 850853

CATEGORY: CLASSIFICATION

TARIFF NO.: 6114.20.0010; 6104.32.0000; 6106.10.0010; 6110.20.2075

Mr. Barry E. Powell
Grunfeld, Desiderio, Lebowitz & Silverman 707 Wilshire Blvd., Suite 5320
Los Angeles, CA 90017

RE: The tariff classification of five women's garments from Hong Kong.

Dear Mr. Powell:

In your letter dated March 19, 1990, on behalf of Contempo Casuals, Inc., you requested a tariff classification ruling.

Style No. 1156 is a woman's top constructed from a 100% cotton, finely knit fabric. The garment does not reach the waist and features the following: long, hemmed sleeves; a deep, rib knit V-neckline which forms a partial opening. The V-neckline extends and is sewn to a rib knit bottom.

Style No. 1224 is a woman's 100% cotton, all over, rib knit short jacket that does not reach the waist. The garment consists of three panels, of which two are in the front, sewn together lengthwise. The garment features the following: shoulder pads; a fold down collar; long, hemmed sleeves; a full frontal opening with a three button closure; and a hemmed bottom.

Style No. 1226 is a woman's 100% cotton, finely knit shirt that has more than 10 stitches per two centimeters in both the vertical and horizontal directions. The garment features the following: shoulder pads; a stand-up collar; long sleeves with cuffs; a full front opening with a two button closure just below the collar. The two front panels, when buttoned, cross one over the other and are curve at the bottom. The back panel has a pleat starting below the neck.

Style No. 1261 is a woman's 95% cotton, 5% spandex pullover that has more than 9 stitches per 2 centimeters in the horizontal direction. The garment features the following: shoulder pads; long, hemmed sleeves; two panels that criss cross in the front forming a V-neckline that covers the chest and most of the neck area; and a hemmed bottom.

Style No. 1263 is a woman's 95% cotton, 5% spandex top that does not reach the waist. The garment features the following: shoulder pads; long, hemmed sleeves; a deep V-neckline that gathers at the bottom of the garment; and a hemmed bottom. A metal ring ornaments the gathered bottom. Your samples are being returned as requested.

The applicable subheading for styles 1156 and 1263 will be 6114.20.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for women's other garments, knitted: of cotton: tops. The rate of duty will be 11.5% ad valorem. The HTS subheading for style 1224 will be 6104.32.0000, which provides for women's suit-type jackets, knitted: of cotton. The duty rate will be 16.9% ad valorem. The HTS subheading for style 1226 will be 6106.10.0010, which provides for women's shirts, knitted: of cotton. The rate of duty will be 21% ad valorem. The HTS subheading for style 1261 will be 6110.20.2075, which provides for women's sweaters, pullovers...and similar articles, knitted: of cotton: other. The rate of duty will be 20.7% ad valorem.

Styles 1156, 1226, 1261 and 1263 fall within textile category designation 339. Style 1224 falls in category 335. Based upon international textile trade agreements, products of Hong Kong are subject to visa requirements.

The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report On Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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