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NY 894131




CLA-2-61:S:N:N5: 359 894131

CATEGORY: CLASSIFICATION

TARIFF NO.: 6104.33.2000; 6102.30.2010; 6110.30.3055

Mr. Michael Skidmore
Tower Group International, Inc.
115 Broad Street, P.O. Box 192
Boston, Massachusetts 02101

RE: The tariff classification of four women's knit garments from Taiwan.

Dear Mr. Skidmore:

In your letter dated January 19, 1994, on behalf of Goodman Knitting Company, you requested a tariff classification ruling.

You submitted four samples. Style number 100661 is a woman's suit-type jacket constructed from 75% polyester, 25% rayon, polar fleece fabric. The jacket is to be worn over a lighter garment. It also has four panels, of which two are at the front, sewn together lengthwise. The garment features a shawl collar with a deep V-neck; attached shoulder pads; long sleeves with turn back cuffs; a full frontal opening with a 2 button placket; 2 front patch pockets below the waist; and a hemmed bottom. The collar, sleeves, placket, pockets and the bottom of the garment are finished with a fancy stitch.

Style number 100731 is a woman's jacket constructed from 100% polyester, polar fleece fabric. The jacket features a stand-up collar; attached shoulder pads; long sleeves with an adjustable tab; a full frontal opening with a zipper closure; 2 zippered slant chest pockets; an elastic waist; 2 front flap pockets with snap closures below the waist; and 2 adjustable tabs on the bottom back panel. The flaps of the front pockets are made of woven fabric.

Style number 100649 is a woman's " box-like" suit-type jacket constructed from 100% polyester, polar fleece fabric. This jacket can be worn over a lighter garment. It also has three panels, of which two are at the front, sewn together lengthwise. The jacket features a round neck; attached shoulder pads; long hemmed sleeves; a full frontal opening with 5 button closures; 2 front inset pockets in the waist area; and a hemmed bottom.

Style number 100657 is a woman's pullover constructed from 100% polyester, polar fleece fabric. The surface area of the garment measures more than 9 stitches per 2 centimeters in the horizontal direction. The pullover features a stand-up collar; long sleeves with ribbed capping; a partial opening with a 4 snap placket; and the bottom is finished with a ribbed capping.

Your samples are being returned as requested.

The applicable subheading for styles 100661 and 100649 will be 6104.33.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for women's suit-type jackets...knitted: of synthetic fibers: other. The rate of duty will be 30% ad valorem.

The applicable HTS subheading for style 100731 will be 6102.30.2010, which provides for women's overcoats... windbreakers, and similar articles, knitted, other than those of heading 6104: of man-made fibers: other. The rate of duty will be 30% ad valorem.

The applicable HTS subheading for style 100657 will be 6110.30.3055, which provides for women's pullovers and similar articles, knitted: of man-made fibers: other. The rate of duty will be 34.2% ad valorem.

Styles 100661, 100731 and 100649 fall within textile category designation 635. Style 100657 falls in category 639. Based upon international textile trade agreements, products of Taiwan are subject to visa requirements and quota restraints.

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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