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NY L87106




September 16, 2005

CLA-2-61:RR:NC:WA:361 NY L87106

CATEGORY: CLASSIFICATION

TARIFF NO.: 6114.30.1020; 6114.30.3070

Ms. Cindy R. Taber
Sandler, Travis & Rosenberg, P.A.
Attorneys at Law
551 Fifth Avenue
New York, NY 10176

RE: The tariff classification of women’s knit garments from China or Hong Kong.

Dear Ms. Taber:

In your letter dated August 19, 2005, on behalf of your client Brilliant Global Ltd., you requested a classification ruling for two garments. The garments will be returned, as requested.

Style 874468 is a woman’s garment constructed from 70 percent acrylic, 27 percent nylon and three-percent spandex knit fabric, exclusive of the fake fur collar. The garment has a removable fake fur collar, long sleeves, a full front opening with a ribbon tie at the center, and a rib knit self finish bottom and edges. The garment covers the back from the shoulders to the waist, but provides insufficient coverage at the front for the garment to be worn alone, without another upper body garment.

Style 874507 is a woman’s top constructed from 54 percent acrylic, 30 percent nylon, 12 percent wool and four-percent spandex knit fabric. The top does not reach the waist and has a hood, a full front opening with a zipper closure, long sleeves and a rib knit bottom.

In your request, you recommended that style 874507 be classified under the subheading for “other” in 6114. Since the garment provides sufficient coverage of the bust and may be worn without another upper body garment, it is more specifically classified as a “top” within that same heading. The applicable subheading for style 874507 will be 6114.30.1020, Harmonized Tariff Schedule of the United States (HTS), which provides for Other garments, knitted or crocheted: Of man-made fibers: Tops: Women’s or girls’. The rate of duty will be 28.2 percent ad valorem.

The applicable subheading for style 874468 will be 6114.30.3070, Harmonized Tariff Schedule of the United States (HTS), which provides for Other garments, knitted or crocheted: Of man-made fibers: Other: Women’s or girls’. The rate of duty will be 14.9 percent ad valorem.

Style 874507 falls within the textile category designation 639; style 874468 falls within the textile category designation 659. 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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