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NY L82800




April 4, 2005

CLA-2-61:RR:NC:WA:361 NY L82800

CATEGORY: CLASSIFICATION

TARIFF NO.: 6109.10.0060; 6110.20.2075

Ms. Lisa E. Girvin
Eddie Bauer, Inc.
P.O. Box 97000
Redmond, WA 98073-9700

RE: The tariff classification of a woman’s tank top and cardigan from Singapore and Sri Lanka.

Dear Ms. Girvin:

In your letter dated February 25, 2005, you requested a classification ruling for a woman’s knit tank top and cardigan.

The submitted samples are described as follows:

1. A woman’s tank top imported under Styles 009-9337 (regular size), 009-9338 (petite size), 009-9339 (tall size) and 009-9340 (plus size). The sleeveless garment is constructed from 100% cotton knit fabric and features a U-shaped neckline, shoulder straps measuring less than 2 inches in width, and a hemmed bottom.

2. A woman’s cardigan imported under Styles 009-9614 (regular size), 009-9615 (petite size), and 009-9616 (tall size). The garment is constructed from 87% cotton and 13% polyester knit fabric. The cardigan features a hood, long sleeves with loose-fitting ribbed cuffs, a full front opening with a zipper closure, two front inset pockets at the waist, and a loose fitting ribbed bottom. The fabric of the body of the garment has more than 9 stitches per two centimeters, measured in the Direction the stitches were formed.

In your ruling request, you recommended classification of the submitted cardigan under HTS 6102.20.0010. However, the garment is properly classified under HTS 6110.20.2075. The loose fitting bottom and loose fitting cuffs precludes the garment from being classified in heading 6102.

We are returning your samples as you requested.

The applicable subheading for the tank top, Style 009-9337 (regular size), 009-9338 (petite size), 009-9339 (tall size) and 009-9340 (plus size), will be 6109.10.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for women's tank tops and similar garments, knitted or crocheted, of cotton, women’s, tank tops. The rate of duty will be 16.5% ad valorem.

The applicable subheading for the cardigan Styles 009-9614 (regular size), 009-9615 (petite size), and 009-9616 (tall size), will be 6110.20.2075, Harmonized Tariff Schedule of the United States (HTS), which provides for pullovers, of cotton, other, other, women’s. The rate of duty will be 16.5% ad valorem.

The tank top, Styles Style 009-9337 (regular size), 009-9338 (petite size), 009-9339 (tall size) and 009-9340 (plus size) falls within the textile category designation 339. The Cardigan Styles 009-9614 (regular size), 009-9615 (petite size), and 009-9616 (tall size) falls within the textile category designation 339. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov.

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 Angela De Gaetano at 646-733-3052.

Sincerely,

Robert B. Swierupski
Director,
National Commodity

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