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NY L87225




September 19, 2005

CLA-2-61:RR:NC:N3:353 L87225

CATEGORY: CLASSIFICATION

TARIFF NO.: 6117.80.9540, 6114.30.1020, 4203.40.6000, 7117.90.9000

Ms. Cindi Dykeman
Nike Inc.
One Bowerman Drive
Beaverton, Oregon 97005 6453

RE: The tariff classification of accessories and wristband from Taiwan, Cambodia and China.

Dear Ms. Dykeman:

In your letter dated September 2, 2005 you requested a classification ruling. The samples will be returned to you as requested.

Four samples were submitted with your request.

Style 226004, Street Rhythm Corset is worn over clothing. It is constructed of knit 92% polyester/8% spandex fabric. You state that the corset is composed of woven fabric, however examination reveals that it is knit fabric. The item covers the body from below the bust to the stomach and has a curved bottom hem in front and laces on the sides. There is a zipper at the center back with one hook and eye closure.

Style 226010, Nike Speed Corset is worn over clothing. It is constructed of two layers of 80% polyester/20% spandex knit fabric bonded together. The item features a rounded neckline, 2” shoulder straps, and six flexible plastic vertical stays. The garment extends below the waist in the front and does not reach the waist in the back.

Style126965, Sport Lux Corset is worn over clothing and covers the body from below the bust to the stomach. It has a slightly curved bottom hem in the front and leather laces on the sides. The item is made of 100% cow leather that has been processed to look like Python skin. The side panels are 81% nylon/19% spandex warp knit mesh. The leather imparts the essential character of the corset.

Style 126966, Sport Lux Cuff is made from 100% cow leather that has been processed to look like Python skin. The wristband is 2” wide and fastened by two snaps on one side and an adjustable lace on the other.

The applicable subheading for Style 226004, Street Rhythm Corset will be 6117.80.9540, Harmonized Tariff Schedule of the United States (HTS), which provides for "Other made up clothing accessories, knitted or crochetedOther accessories: Other: Other, Of man-made fibers: Other." The duty rate will be 14.6% ad valorem. The textile category designation is 659.

You suggest that style 226010 is classified in subheading 6110.30.3055. However, the garment does not reach the waist.

The applicable subheading for Style 226010, Nike Speed Corset 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 32% ad valorem. The textile category designation is 639.

The applicable subheading for Style 126965, Sport Lux Corset will be 4203.40.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for "Articles of apparel and clothing accessories, of leatherOther clothing accessories: Other." The rate of duty will be Free.

The applicable subheading for Style 126966, Sport Lux Cuff will be 7117.90.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for "Imitation jewelry: Other: Other: Valued over 20 cents per dozen pieces or parts: Other: Other." The rate of duty will be 11% ad valorem.

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 Kenneth Reidlinger at 646-733-3053.

Sincerely,

Robert B. Swierupski
Director,

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