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NY L87960




October 28, 2005

CLA-2-61:RR:NC:WA:361 NY L87960

CATEGORY: CLASSIFICATION

TARIFF NO.: 6109.90.1065; 6110.30.3055; 6114.30.1020

Ms. Melissa Fox
Barthco International, Inc.
5101 South Broad Street
Philadelphia, PA 19112-1404

RE: The tariff classification of three women’s garments from Hong Kong.

Dear Ms. Fox:

In your letter dated September 29, 2005, you requested a classification ruling for three women’s upper body garments on behalf of Ann Taylor, Inc. The garments will be returned as requested.

Style 140294 is a woman’s sleeveless pullover. The pullover has a rounded neckline and a tubular knit bottom. The fabric of the pullover has more than nine stitches per two centimeters measured in the direction the stitches were formed.

Style 141663 is a woman’s top. The top has long sleeves, a full front opening and a banded bottom that extends ten inches on each side to form ties. The garment provides sufficient coverage of the bust area.

Style 141664 is a woman’s sleeveless tank top. The tank top has one-inch shoulder straps and a tubular knit bottom.

The three garments are made from the same fabric – 75 percent acetate, 19 percent viscose and six-percent metallic knit fabric. Further, you have provided a laboratory analysis for the fabric, which indicates that the fabric is made from three separate yarns. Two of the yarns are 100% acetate and the third is a two-ply yarn that is 75% viscose and 25% metallic. Section XI, subheading note 2 states (in pertinent part):

2. (A) Goods classifiable in chapters 50 to 55 or in heading 5809 or 5902 and of a mixture of two or more textile materials are to be classified as if consisting wholly of that one textile material which predominates by weight over each other single textile material.

(B) For the purposes of the above rule:
Gimped horsehair yarn (heading 5110) and metalized yarn (heading 5605) are to be treated as a single textile material the weight of which is to be taken as the aggregate of the weights of its components;

Therefore, the garments are considered 75% acetate and 25% “other fiber,” (metallic) and are in chief weight of man-made fibers.

The applicable subheading for style 141664 will be 6109.90.1065, Harmonized Tariff Schedule of the United States (HTS), which provides for Tank topsknitted or crocheted: Of man-made fibers: women’s. The duty rate will be 32 percent ad valorem.

The applicable subheading for style 140294 will be 6110.30.3055, Harmonized Tariff Schedule of the United States (HTS), which provides for Pulloversknitted or crocheted: Of man-made fibers: Other: Women’s or girls’. The duty rate will be 32 percent ad valorem.

The applicable subheading for style 141663 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 duty rate will be 28.2 percent ad valorem.

The three garments fall within textile category designation 639. 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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