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NY N007834




March 26, 2007

CLA-2-61:RR:NC:WA:361

CATEGORY: CLASSIFICATION

TARIFF NO.: 6114.20.0010, 6114.30.1020, 6110.30.3059, 6110.20.2079

Mr. Howard Brown
Irwin Brown Company
212 Chartres Street
New Orleans, LA.
70130

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

Dear Mr. Brown:

In your letter dated February 22, 2007 with additional information supplied on March 6, 2007 you requested a classification ruling on behalf of your client Oxygen Required, Inc.

Style L8U063 is a woman’s cardigan constructed from 100 percent cotton knit fabric. The fabric contains both jersey and rib knit portions, with both sections having more than 9 stitches per two centimeters in the horizontal direction. The waist length garment has short sleeves with rib knit cuffs, a U neckline, a full frontal opening with eight buttons and a self-start bottom.

Style L3U412 is a woman’s top constructed from 98 percent cotton 2 percent spandex knit fabric. It is sleeveless and features a U neckline in front and a hemmed bottom. The back of the garment consists of two layers. The interior fabric extends straight across from side seam to side seam, exposing the upper half of the back and is elasticized at the top. The top layer is a racer back style with deep and wide armholes. Essentially, the garment only covers the lower part of the back.

Style L3U370 is a woman’s top constructed from 100 percent viscose jersey knit fabric. It is sleeveless and has narrow shoulder straps. It features a slanted hemmed bottom, which is trimmed with lace. The front of the garment features a V neckline trimmed with lace. The upper back of the garment extends straight across from side seam to side seam, exposing the upper half of the back.

Style L3U162 is a woman’s pullover constructed from 100 percent viscose jersey knit fabric. It has narrow shoulder straps with two-inch wide fabric panels that cover the shoulder and extend around the armhole with the exception of a three-inch section at the bottom. The bottom of the garment is finished with overlock stitching. The garment features a V neckline in front and a U neckline in the back. The garment reaches below the waist.

Style L3U166 is a woman’s pullover constructed from 98 percent cotton 2 percent spandex jersey knit fabric. It is sleeveless and has an elasticized hemmed bottom. It features a U neckline in front and back which is elasticized. The shoulder straps are also elasticized. The garment has a functional drawstring at the front that has been inserted through the entire neckline. The pullover measures more than 9 stitches per 2 centimeters in the horizontal direction.

We are returning your samples as you requested.

The applicable subheading for style L3U412 will be 6114.20.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other garments, knitted or crocheted: Of cotton: Tops: Women’s. The duty rate will be 10.8% ad valorem.

The applicable subheading for style L3U370 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. The duty rate will be 28.2% ad valorem.

The applicable subheading for style L3U162 will be 6110.30.3059, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other: Other: Other: Women’s: Other. The duty rate will be 32% ad valorem.

The applicable subheading for style L8U063 and L3U166 will be 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of cotton: Other: Other: 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/.

Style L8U063, L3U412 and L3U166 fall within textile category 339. Style L3U370 and L3U162 fall within textile category 639. 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 Peggy Fitzgerald at 646-733-3052.

Sincerely,

Robert B. Swierupski
Director,

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