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NY B80726





January 13, 1997

CLA-2-61:K:TC:C7:I16 B80726

CATEGORY: CLASSIFICATION

TARIFF NO.: 6104.32.0000, 6102.20.0010, 6110.20.2035, 6202.92.2061

Ms. Lori Talley
Expeditors Int'l of Washington, Inc.
21318 64th Ave., South
Kent, WA 98032

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

Dear Ms. Talley:

In your letter dated December 16, 1996, you requested a classification ruling on behalf of your client, Derek Andrew, Inc., 2001 4th Ave., Seattle Washington 98121.

Five samples have been submitted. Style KJW019002 is a woman's suit-type jacket constructed from 100% cotton knit fabric. This tailored garment features long sleeves, a full front opening secured by four buttons, a collar, princess seams and two patch pockets at the waist. This garment will be manufactured in Hong Kong.

Style KJW002000 is a woman's jacket constructed from 100% cotton knit fabric. This garment features a full front zipper opening, a pointed collar, long sleeves, two slash pockets at the waist and two adjustable tabs that buckle on the sides of the jacket. This item will be manufactured in Macau.

Style KVW004000 is a woman's vest constructed from 100% cotton knit fabric. This sleeveless garment has oversized armholes, a full front zipper opening and a pointed collar. This item will be manufactured in Macau.

Style KJW021001 is a woman's jacket constructed from 80% cotton and 20% polyester knit fabric. The submitted garment features a full front zipper opening, a round rib knit collar, long sleeves with rib knit cuffs and two slash pockets at the waist. The bottom of the garment has a partial rib knit waist band. You state that when the item is manufactured in Hong Kong there will be no rib knit cuffs, collar or waist band. Rather, the collar will be made of the outside fabric and the bottom of the garment and sleeves will be hemmed.

Style WJW001080 is a woman's jacket constructed from 100% cotton woven fabric. This fully lined garment features long sleeves, a full front opening secured by five buttons, a pointed collar, two pockets at the waist and slits on the side. As you have requested, the sample garments are being returned.

The applicable subheading for style KJW019002 will be 6104.32.0000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for women's or girls' ...suit-type jackets,...knitted or crocheted, of cotton. The duty rate will be 16.5% ad valorem.

The applicable subheading for styles KJW002000 and KJW021001 will be 6102.20.0010, HTSUSA, which provides for women's or girls' overcoats, carcoats...and similar articles, knitted or crocheted, other than those of heading 6104, of cotton, women's. The duty rate will be 16.7% ad valorem.

The applicable subheading for style KVW004000 will be 6110.20.2035, HTSUSA, which provides for sweaters...waistcoats (vest) and similar articles, knitted or crocheted, of cotton, other, other, women's or girls'. The duty rate will be 19.9% ad valorem.

The applicable subheading for style WJW001080 will be 6202.92.2061, HTSUSA, which provides for women's or girls' overcoats...other than those of heading 6204, of cotton, other...other, women's. The duty rate will be 9.4% ad valorem.

Styles KJW019002, KJW002000, KJW021001 and WJW001080 fall within textile category designation 335. Style KVW004000 falls within textile category designation 359. As products of Hong Kong and/or Macau this merchandise is currently subject to visa and quota requirements based upon international textile trade agreements.

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 Part 177 of the Customs Regulations.

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,

Thomas Mattina

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