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NY L84542




June 9, 2005

CLA-2-62:RR:NC:N3:361 L84542

CATEGORY: CLASSIFICATION

TARIFF NO.: 6109.10.0070; 6114.20.0010

Mr. Patrick Pascarella, President
Sea Air & Land Logistics
57 Doxbury Lane
Suffern, NY 10901

RE: The tariff classification of a woman’s knit garment from Hong Kong.

Dear Mr. Pascarella:

In your letter dated May 6, 2005, received by our office on May 16, 2005, you requested a tariff classification ruling on behalf of Presidio International, Inc. The submitted sample will be returned to you as requested.

The submitted item, style S5M299JS is composed of two separate garments tacked together at the shoulders. The outer garment is a pullover constructed from 68 percent cotton, 28 percent rayon and four-percent spandex knit fabric. The pullover does not reach the waist and has a wide notched neckline, long sleeves with cuffs, a kangaroo pocket at the front, and a rib knit waistband. The inner garment is similar to a tank top constructed from 93 percent cotton, seven-percent spandex knit fabric. It has a U-shaped neckline in front and back, shoulder straps that measure just over two inches at the top, and a plain, hemmed bottom. Because the two garments may be easily detached from each other without damage to either one, they are classified as separate garments.

The applicable subheading for the outer garment of style S5M299JS will be 6114.20.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for other garments, knitted or crocheted: of cotton: Tops: women’s or girls’. The rate of duty will be 10.8 percent ad valorem.

The applicable subheading for the inner garment of style S5M299JS will be 6109.10.0070, Harmonized Tariff Schedule of the United States (HTS), which provides for tank tops and similar garments, knitted or crocheted: Of cotton: Women’s. The rate of duty will be 16.5 percent ad valorem.

Both styles fall within 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.).

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 DeGaetano at 646-733-3052.

Sincerely,

Robert B. Swierupski
Director,

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