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NY K84485





April 22, 2004
CLA-2-61:RR:NC:TA:359 K84485

CATEGORY: CLASSIFICATION

TARIFF NO.: 6109.10.0070; 6110.20.2075; 6110.30.3055

Mr. David S. Levy
Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt 399 Park Avenue, 25th Floor
New York, NY 10022-4877

RE: The tariff classification of five women’s knit garments from various countries

Dear Mr. Levy:

In your letter dated March 25, 2004, on behalf of Liz Claiborne, Inc., One Claiborne Ave., North Bergen, NJ 07047, you requested a tariff classification ruling.

You submitted five garments. The outer surface of each garment measures more than 9 stitches per 2 centimeters in the horizontal direction. Style XTMU0329 is a woman’s sleeveless garment that is similar to a tank top. It is made from 100% cotton, 1x1 rib knit fabric. The garment features a scoop neckline, 2 ¼ inch wide shoulder straps, and a hemmed bottom.

Style XTMU4510 is a woman’s sleeveless pullover that is made from 100% cotton, knit fabric. The pullover features a V-neckline, a shaped bodice that is created by a vertical drawstring, and a tubular hemmed bottom.

Style LWMV0306 is a woman’s sleeveless pullover that is made from 100% cotton, 1x1 rib knit fabric. The pullover features a U-shaped neckline in front and full back coverage, and a hemmed bottom.

Style JKMU0318 is a woman’s sleeveless pullover that is made from 100% cotton, 1x1 rib knit fabric. The pullover features a scoop neckline in front and full back coverage, side slits, and a hemmed bottom. The neckline is finished with scallop trim.

Style JKMU0323 is a woman’s sleeveless pullover that is made from 90% polyester, 10% spandex, velour knit fabric. The garment features a wide U-neckline in front and full back coverage, 2 side slits, and a hemmed bottom.

Although you propose that style JKMU0318 and style JKMU0323 be classified in item 6109.10.0070, HTS, we note that classification is precluded from heading 6109 HTS, because there is full back coverage, thus, eliminating shoulder straps.

Your samples are being returned as requested.

The applicable subheading for style XTMU0329 will be 6109.10.0070, Harmonized Tariff Schedule of the United States (HTS), which provides for tank tops and similar garments, knitted: of cotton: women’s: other: tank tops: other: The rate of duty will be 16.5% ad valorem.

The subheading for styles XTMU4510, LWMV0306, and JKMU0318 will be 6110.20.2075, which provides for pullovers, knitted: of cotton: otherother: women’s. The rate of duty will be 16.5% ad valorem.

The subheading for style JKMU0323 will be 6110.30.3055, which provides for pullovers, knitted: of man made fibers: otherother: women’s. The rate of duty will be 32% ad valorem.

Styles XTMU0329, XTMU4510, LWMV0306 and JKMU0318 fall within textile category designation 339. Style JKMU0323 falls in category 639. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.cbp.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.

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 Mike Crowley at 646-733-3049.

Sincerely,

Robert B. Swierupski
Director,

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