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NY M81442





April 7, 2006

CLA-2-61:RR:NC:TA:359 M81442

CATEGORY: CLASSIFICATION

TARIFF NO.: 6110.30.3059; 6104.63.2011

Mr. Charles Spoto
Alba Wheels Up International, Inc.
150-30 132nd Avenue, Suite 208
Jamaica, NY 11434

RE: The tariff classification of a woman’s cardigan and pant from Taiwan

Dear Mr. Spoto:

In your letter dated March 23, 2006, on behalf of Eastern Pacific Apparel Inc., 8 West 40th Street, 2nd floor, New York, NY 10018, you requested a classification ruling. Your samples are being returned as requested.

The submitted sample, style number 6482PG, is a woman’s cardigan that is constructed from 100% polyester velour novelty knit fabric. The outer surface of the garment measures more than 18 stitches per 2 centimeters in the horizontal direction. It does not meet the requirements of Statistical Note 6, Chapter 61, Harmonized Tariff Schedule of the United States (HTSUS). The garment features a mock collar, long hemmed sleeves, a full front opening with a zipper closure, front kangaroo style pockets at the waist, and a hemmed elasticized bottom.

The submitted sample, style 9480PG, is a woman’s pant that is constructed from 100% polyester velour knit fabric. The garment features an elasticized waistband with a drawstring, inset side seam pockets at the waist, and long hemmed leg openings.

The applicable subheading for the cardigan will be 6110.30.3059, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweatersand similar articles, knitted: of man-made fibers: otherother: women’s. The duty rate will be 32% ad valorem.

The applicable HTSUS subheading for the pant will be 6104.63.2011, which provides for women’s trousers, knitted: of synthetic fibers: otherother: trousers and breeches: other. The duty rate will be 28.2% 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/.

The cardigan falls within textile category designation 639. The pant falls in category 648. 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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