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NY M84128




June 22, 2006

CLA-2-61:RR:NC:TA:359 M84128

CATEGORY: CLASSIFICATION

TARIFF NO.: 6110.20.2079; 6110.30.3059

Ms. Lisa E. Girvin
Eddie Bauer
P.O. Box 97000
Redmond, WA 98073-9700

RE: The tariff classification of two women’s knit garments from Macau

Dear Ms. Girvin:

In your letter dated June 5, 2006, you requested a classification ruling. Your samples are being returned as requested.

The submitted sample, item number 009-3953 (regular)/009-3954 (petite)/009-3955 (tall), is a woman’s cut and sewn cardigan that is constructed from 78% cotton, 22% polyester, brushed fleece knit fabric. The outer surface of the fabric measures more than 9 stitches 2 centimeters in the direction that the stitches were formed. The garment features a mock collar, long sleeves with self-fabric cuffs, a full front opening with a zipper closure, a snap button flat pocket on the left chest, 2 front slant inset pockets at the waist, and a self-fabric loose-fitting waistband.

The submitted sample, item number 009-4310 (regular), is a woman’s cut and sewn cardigan that is constructed from 96% polyester, 4% spandex fleece knit fabric, with vertical strips of 100% cotton fabric on sleeves and on the sides of the garment. The hood on the inside is finished also with the cotton fabric. The cardigan features a hood, long hemmed sleeves, a full front opening with a zipper closure, front kangaroo-style pockets at the waist, and a hemmed bottom. The essential character of this garment is imparted by the polyester fabric, Harmonized Tariff Schedule of the United States (HTSUS), General Rules of Interpretation (GRI) Rule 3, noted.

You suggest that the two garments be classified as jackets in heading 6102, HTSUS. However, they both have either loose-fitting or hemmed cuffs and bottoms. These features preclude classification in heading 6102, HTSUS.

The applicable subheading for item 009-3953/009-3954/009-3955 will be 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaterand similar articles, knitted: of cotton: otherother: women’s. The duty rate will be 16.5% ad valorem.

The applicable subheading for item 009-4310 will be 6110.30.3059, which provides for sweatersand similar articles, Knitted: of man made fibers: otherother: women’s. The duty rate will be 32% 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/.

Item 009-3953/009-3954/009-3955 falls within textile category designation 339. Item 009-4310 falls in category 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 Camille R. Ferraro at 646-733-3049.

Sincerely,

Robert B. Swierupski
Director,

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