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NY L83785




May 2, 2005

CLA-2-61:RR:NC:WA:361 NY L83785

CATEGORY: CLASSIFICATION

TARIFF NO.: 6109.10.0045; 6109.10.0060; 6114.20.0060; 6702.90.3500

Mr. Anthony LoPresti
Vice President, Imports/Compliance
S. J. Stile Associates Ltd.
181 South Franklin Avenue
Valley Stream, NY 11581

RE: The tariff classification of a woman’s garment and two girls’ garments from the Philippines and Lesotho.

Dear Mr. LoPresti:

In your letter dated April 4, 2005, you requested a classification ruling for three garments on behalf of Cherry Stix Ltd.

The first submitted garment, style 9598C is a woman’s tank top constructed from 55 percent cotton, 37 percent polyester and eight-percent spandex knit fabric. The tank top has 1-¼ inch shoulder straps, a v-shaped neckline in front and back, and a plain, hemmed bottom. The neckline and shoulder straps are decorated with beads and spangles.

The second submitted item, style NB35017, is made up of two separate garments and a flower hair ornament. The garments are constructed from 95 percent cotton, five-percent spandex finely knit lightweight fabric. The first garment is a T-shirt that has a rounded capped neckline, short sleeves, and a hemmed bottom. The second garment, which you refer to as a shrug, is an upper body garment that covers the back and shoulders, has minimal front coverage, and ties at the bottom. This garment also has an artificial flower hair ornament with a metal clip and elasticized band.

The applicable subheading for style 9598C will be 6109.10.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for Tank topsknitted or crocheted: Of cotton: women’s. The duty rate will be 16.5% ad valorem.

The applicable subheading for the T-shirt of style NB35017 will be 6109.10.0045, Harmonized Tariff Schedule of the United States (HTS), which provides for T-shirtsknitted or crocheted: Of cotton: girls’. The duty rate will be 16.5% ad valorem.

The applicable subheading for the shrug of style NB35017 will be 6114.20.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for Other garments, knitted or crocheted: Of cotton: Other: women’s or girls’. The duty rate will be 10.8% ad valorem.

The applicable subheading for the artificial flower hair ornament of style NB35017 will be 6702.90.3500, Harmonized Tariff Schedule of the United States (HTS), which provides for Artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit: Of man-made fibers. The duty rate will be 9% ad valorem.

Style 9598C and the T-shirt of style NB35017 falls within textile category designation 339; the shrug of style NB35017 falls within textile category designation 359. 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,

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