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NY L88215




November 10, 2005

CLA-2-61:RR:NC:TA:359 L88215

CATEGORY: CLASSIFICATION

TARIFF NO.: 6110.20.2075

Ms. Sandra Penuela
McNaughton Apparel Group, Inc.
45 Fernwood Avenue
Edison, NJ 08837

RE: The tariff classification of a woman’s pullover from various

Dear Ms. Penuela:

In your letter dated October 25, 2005, on behalf of Jeri-Jo, you requested a tariff classification ruling. Your sample is being returned as requested.

The submitted sample, style number RN6407, is a woman’s sleeveless pullover that is constructed from 100% cotton, knit fabric. The outer surface of the garment measures more than 9 stitches per 2 centimeters in the horizontal direction. The garment features spaghetti straps, a scoop neckline, a drawstring below the waist, side slits, and a hemmed bottom.

In your ruling request, you recommended classification of the garment as a top of heading 6114. The Explanatory Notes to heading 6114 states, in part, that this heading covers knitted or crocheted garments which are not included more specifically in the preceding headings of this chapter. As the submitted garment meets the requirements of heading 6110, heading 6114 cannot be considered.

The applicable subheading for the pullover will be 6110.20.2075, Harmonized Tariff Schedule of the United States (HTS), which provides for pullovers, knitted: of cotton: otherother: women’s. The rate of duty will be 16.5% ad valorem.

The pullover falls within textile category designation 339. 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 Camille R. Ferraro at 646-733-3049.

Sincerely,

Robert B. Swierupski
Director,

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