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NY N005120




January 31, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6110.20.2079

Mr. Craig VerPault
The TJX Companies
Attn: Imports Rt. J4S
770 Cochituate Rd.
Framingham, MA 01701

RE: The tariff classification of a women’s garment from a country to be determined.

Dear Mr. VerPault:

In your letter dated December 27, 2006, you requested a classification ruling on behalf of Newton Buying Corporation and Marshalls of MA, Inc. The provided sample will be returned as per your request.

Style 202F7 is a women’s long sleeve cardigan with a zippered full front opening and hood. The center front panels, the center back panel, the sleeves, and hood are constructed of a 76% cotton 24% polyester knitted fabric with a brushed underside. The side panels and the loose fitting ribbed knit bottom and cuffs are constructed of a lightweight 99% cotton 1% spandex 2 x 2 ribbed knit fabric. A partial lining made of a knit pile fabric is found at the inside of the rear panel and the inside of the hood. The cardigan also features two slanted patch front pockets. In your submission you identify the garment as a jacket. However, the loose fitting knit bottom and cuffs would not provide sufficient protection against the elements to warrant classification as a jacket.

The applicable subheading for the garment will be 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaterand similar articles, knitted or crocheted: of cotton: otherother: other: women’s: other. The duty rate 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 garment falls 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 With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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 Francine Vivona-Brock at 646-733-3049.

Sincerely,

Robert B. Swierupski
Director,

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