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NY M84973




July 17, 2006

CLA-2-62:RR:NC:N3:361 M84973

CATEGORY: CLASSIFICATION

TARIFF NO.: 6104.42.0010; 6114.30.1020; 6114.20.0060

Ms. Lorraine Drummond, Director, Imports
Hampshire Brands
8 West 38th Street, 6th Floor
New York, NY 10018

RE: The tariff classification of three women’s knit garments from China.

Dear Ms. Drummond:

In your letter dated June 29, 2006, you requested a tariff classification ruling for three women’s knit garments. Although you originally described the garments as girls’, this was clarified during a telephone conversation on July 6, 2006. The garments are, in fact women’s junior sizes. The submitted items will be returned to you as requested.

Style JBF602EC, described as a “two-fer sweater,” consists of two upper body garments: a camisole styled garment and a pullover. The camisole styled garment is constructed from 65 percent polyester, 35 percent rayon knit fabric. The camisole has ¼ inch shoulder straps that cross in back, a V neckline in front with knit openwork lace-like trim, and the bottom edge finished with similar trim. The upper edge of the back extends straight across from side seam to side seam, exposing the upper half of the back. The pullover is constructed from 78 percent cotton, 22 percent nylon knit fabric and has a hood, a wide, deep V shaped neckline, long sleeves, a kangaroo pocket, and a rib knit bottom. The neckline is wide and deep so that the garment does not provide bust coverage.

Although you have referred to these garments as a unit, they will be classified as two separate garments as required by note 13 to Section XI of the, Harmonized Tariff Schedule of the United States (HTSUS). That note states: Unless the context otherwise requires, textile garments of different headings are to be classified in their own headings even if put up in sets for retail sale. For the purposes of this note, the expression "textile garments" means garments of headings 6101 to 6114 and headings 6201 to 6211. Style JAG605EC is a woman’s knit dress constructed from 80 percent cotton, 20 percent nylon knit fabric. The pullover styled dress has a rounded neckline, long sleeves, and a tubular knit bottom.

The applicable subheading for style JAG605EC will be 6104.42.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’sdresses knitted or crocheted: of cotton. The rate of duty will be 11.5 percent ad valorem.

The applicable subheading for the camisole of style JBF602EC will be 6114.30.1020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other garments, knitted or crocheted: of man-made fibers: Tops: Women’s or girls’. The rate of duty will be 28.2 percent ad valorem.

The applicable subheading for the pullover of style JBF602EC will be 6114.20.0060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other garments, knitted or crocheted: of cotton: Other. The rate of duty will be 10.8 percent 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 JAG605EC falls within textile category designation 336; the camisole of style JBF602EC falls within textile category designation 639; the pullover of style JBF602EC falls within textile category designation 359. 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.).

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 DeGaetano at 646-733-3052.

Sincerely,

Robert B. Swierupski
Director,

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