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NY M81190




March 24, 2006

CLA-2-61:62:RR:NC:WA:359 NY M81190

CATEGORY: CLASSIFICATION

TARIFF NO.: 6110.20.2075; 6206.30.3040

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

RE: The tariff classification of a woman’s shirt and pullover from China.

Dear Ms. Korenberg:

In your letter dated March 10, 2006, on behalf of your client Brilliant Global, Ltd., you requested a tariff classification ruling.

Two samples were submitted, and will be returned as you have requested.

Style #1-30756-21 is a woman’s one-piece garment that simulates a sleeveless knit pullover worn over a woven shirt. The garment is pieced constructed from 100% cotton knit fabric (the front and back panels) and 100% cotton woven fabric (the collar, the portion below the neck, the sleeves, a portion below the knit panels). The outer surface of the knit portion of the garment measures in excess of 9 stitches per two centimeters measured in the direction in which the stitches were formed. The garment features a shirt style collar, long sleeves with slits at both cuffs, and a shirt-tail hemmed bottom. The knit portion features a V-neckline. The neckline, armhole areas, and the bottom are finished with ribbed fabric. The essential character is imparted by the knit portion of the garment; Harmonized Tariff Schedule of the United States (HTSUS) General Rules of Interpretation (GRI), Rule 3 noted.

Style #1-30758-40 – A woman’s shirt composed of knit and woven components. The back and front panels are constructed from 100% cotton knit fabric. The collar, sleeves and lower front and back panels are constructed from 100% cotton woven fabric. The one-piece garment gives the appearance of a sleeveless vest over a blouse. The garment features long sleeves, a collar, a V-neckline, one button above the knit panel and four buttons below. The knit panel has four non-functional buttons. The essential character of the garment is imparted by the woven component.

In your ruling request, you recommended classification of Style #1-30756-21 under HTS 6110.20.2035, which covers women’s vests, other than sweater vests. However, the garment will be properly classified under HTS 6110.20.2075 as a pullover.

The applicable subheading for the pullover Style #1-30756-21 will be 6110.20.2075, Harmonized Tariff Schedule of the United States (HTSUS), which provides for pullovers, of cotton, other, other, women’s. The rate of duty will be 16.5% ad valorem.

  The applicable subheading for the shirt, Style #1-30758-40, will be 6206.30.3040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ blouses, shirts and shirt-blouses: of cotton: other: other: with two or more colors in the warp and/or the filling: women’s. The duty rate will be 15.4% ad valorem.

     Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

Style #1-30756-21 falls within textile category designation 339. Style #1-30758-40 falls within textile category designation 341. 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,
National Commodity

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