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NY M86915





October 16, 2006

CLA-2-62:RR:NC:TA:361 M86915

CATEGORY: CLASSIFICATION

TARIFF NO.: 6106.10.0010; 6109.10.0040; 6109.10.0070; 6110.20.2079

Mr. Steve Scharpf
Art Unlimited Sportswear, LLC
3345 Medalist Drive
Oshkosh, WI 94902

RE: The tariff classification of five women’s garments from Guatemala.

Dear Mr. Scharpf:

In your letter dated September 22, 2006, you requested a classification ruling for five garments which were submitted with the request.

Style 30701 is a woman’s T-shirt constructed of lightweight 100% cotton knit fabric. The T-shirt has a crew neckline, short hemmed sleeves, and a plain, hemmed bottom.

Style 30702 is a woman’s garment, similar to a T-shirt, constructed of lightweight 100% cotton knit fabric. The T-shirt has a V neckline that crosses over at the point of the V, short raglan sleeves, and a plain, hemmed bottom.

Style 30703 is a woman’s garment, similar to a T-shirt, constructed of lightweight 100% cotton knit fabric. The T-shirt has a crew neckline, short sleeves with rib knit cuffs, hemmed sleeves, and a plain, hemmed bottom.

Style 30704 is a woman’s shirt constructed of 100% cotton knit fabric with more than ten stitches in both the horizontal and vertical directions. The shirt has a Henley styled collar, a partial front opening with a five button closure, short sleeves and a plain, hemmed bottom.

Style 30705 is a woman’s pullover constructed of 100% cotton French terry knit fabric with more than nine stitches per two centimeters in the direction the fabric was formed. The pullover has a hood, long sleeves with rib knit cuffs, a kangaroo pocket, and a rib knit bottom. Although you referred to this garment as a sweatshirt, it is considered a pullover instead, due to the lack of napped fabric on the inner surface.

The applicable subheading for style 30701 will be 6109.10.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for T-shirtsknitted or crocheted: Of cotton: Women’s. The rate of duty will be 16.5% ad valorem.

The applicable subheading for styles 30702 and 30703 will be 6109.10.0070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for T-shirts and similar garments, knitted or crocheted: Of cotton: Women’s. The rate of duty will be 16.5% ad valorem.

The applicable subheading for style 30704 will be 6106.10.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’sshirts, knitted or crocheted: Of cotton. The rate of duty will be 19.7% ad valorem.

The applicable subheading for style 30705 will be 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Pulloversknitted or crocheted: Of cotton: Other: Women’s or girls’: Other. The rate of duty will be 16.5% 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 garments fall within textile category 339. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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 DeGaetano at 646-733-5052.

Sincerely,

Robert B. Swierupski
Director,

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