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NY L87239




September 22, 2005

CLA-2-61:RR:NC:WA:361 NY L87239

CATEGORY: CLASSIFICATION

TARIFF NO.: 6114.30.3070

Ms. Rhoda A. Salus
Sandler, Travis & Rosenberg, P.A.
Attorneys at Law
The Waterford
5200 Blue Lagoon Drive
Miami, Florida 33126-2022

RE: The tariff classification of women’s knit upper body garments from China.

Dear Ms. Salus:

In your letter dated August 31, 2005, on behalf of your client Kelwood Company, you requested a classification ruling for three knit upper body garments. The garments will be returned, as requested.

Style 4144ZEO5 is a woman’s upper body garment constructed from 82 percent acrylic, 16 percent nylon, and two-percent spandex knit fabric. The garment has a wide, permanently attached, rabbit fur collar, long sleeves, a full front opening, and a tubular knit bottom. Both sides of the front panels have narrow extensions, approximately 12 inches long to form tie closures. 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. As noted above, the garment is made up of both textiles and fur. Such garments are considered a composite good, with the classification determined by the part that provides the essential character. In this case, the textile fabric of body of the garment (knit man-made fiber fabric) provides the essential character.

Style 4621ZBF5 is a woman’s upper body garment constructed from 100 percent acrylic knit fabric. The garment has a rib knit neckline, long sleeves, a full front opening, and a rib knit self-finished bottom. 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 4117AOCJ is a woman’s upper body garment constructed from 82 percent acrylic, 16 percent nylon, and two-percent spandex knit fabric. The garment has a wide, button-on, fake fur collar, long sleeves, a full front opening, and a tubular knit bottom. Both sides of the front panels have narrow extensions, approximately 12 inches long to form tie closures. 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.

The applicable subheading for all three garments 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.

The three garments fall 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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