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NY L86705




September 7, 2005

CLA-2-61:RR:NC:WA:361 NY L86705

CATEGORY: CLASSIFICATION

TARIFF NO.: 6114.20.0010; 6114.20.0060

Mr. William Ortiz, Executive Vice President S.J. Stile Associates Ltd.
181 South Franklin Avenue
Valley Stream, NY 11581

RE: The tariff classification of women’s garments from Cambodia.

Dear Mr. Ortiz:

In your letter dated August 11, 2005 you requested a classification ruling for woman’s garments on behalf of Wicked Fashions. The samples will be returned, as requested.

Style 61231233 is a set made up of a top and a “shrug” constructed from 95 percent cotton, five-percent spandex knit fabric. The top has ½ inch shoulder straps, a U-shaped neckline in front, and a plain, hemmed bottom. The upper back extends straight across from side seam to side seam. The shrug extends from the shoulders to the middle of the back and has a hood, ¾ length raglan sleeves, a full front opening, and a banded bottom, which extends 12 inches on each side, and may be tied. The front of the garment provides essentially no coverage.

Although you have referred to these two garments as a set, they will be classified as three separate garments as required by note 13 to Section XI of the, Harmonized Tariff Schedule of the United States (HTS). That note states: Unless the context otherwise requires, textile garments of different headings are to be classified in their own headings even if put up in sets for retail sale. For the purposes of this note, the expression "textile garments" means garments of headings 6101 to 6114 and headings 6201 to 6211.

The applicable subheading for the top of style 61231233 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 shrug of style 61231233 will be 6114.20.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for Other garments, knitted or crocheted: Of cotton: Other. The rate of duty will be 10.8 percent ad valorem.

The top falls within textile category designation 339; the shrug 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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