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NY M85790




August 18, 2006

CLA-2-62:RR:NC:N3:361 M85790

CATEGORY: CLASSIFICATION

TARIFF NO.: 6114.30.1020

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

RE: The tariff classification a woman’s knit garment from China.

Dear Ms. Taber-Korenberg:

In your letter dated August 9, 2006, you requested a tariff classification ruling for a woman’s knit garment on behalf of Brilliant Global Ltd. The submitted style will be returned to you as requested.

The submitted item, style 6s829 is a woman’s reversible sleeveless upper body garment. One surface is constructed from 90 percent cotton, 10 percent wool jersey knit fabric; the other surface is constructed from 75 percent acrylic, 25 percent polyester knit pile “faux fur” fabric. The reversible garment does not reach the waist, and has a full front opening with a tie closure.

You indicated that the garment should be classified as a vest in heading 6110. Garments of 6110 must reach the waist. The garment is, therefore, classified in heading 6114. As you noted, the garment is constructed of two different fabrics, and, therefore, it is considered a composite good. Since the garment is reversible, neither surface provides the essential character, therefore, the garment is classified under the subheading that occurs last among those that equally merit consideration. In this case, that is the subheading for man-made fibers.

The applicable subheading for style 6s829 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.

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 6s829 falls within textile category designation 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.).

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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