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NY N008057





March 22, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6110.20.2079, 6109.10.0040, 6109.10.0060

Mr. Darrell Sekin Jr.
DJS International Services, Inc.
4215 Gateway Drive
Suite 100
Colleyville, Texas
76034

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

Dear Mr. Sekin:

In your letter dated March 7, 2007 on behalf of George Wu, Inc. you requested a classification ruling.

Style L205 is a woman’s pullover constructed from 95 percent cotton 5 percent spandex interlock knit fabric. It features a V-shaped neckline, short raglan sleeves and a hemmed bottom. The garment reaches below the waist. The fabric weighs less than 200 grams per square meter. There is an overlay fabric measuring three eights of an inch along the side seams and two overlays on each sleeve.

Style L202 is a woman’s t-shirt constructed from 95 percent cotton 5 percent spandex interlock knit fabric. The garment features short sleeves, a U neckline, capped neckline and sleeves and a hemmed bottom. The fabric weighs less than 200 grams per square meter. The garment reaches below the waist.

Style L204 is a woman’s tank top constructed from 95 percent cotton 5 percent spandex interlock knit fabric. The sleeveless garment is a modified racer back style with a U-shaped neckline in front, shoulder straps that are less than two inches wide, a capped neckline and armholes and a plain hemmed bottom. The fabric weighs less than 200 grams per square meter. The tank top extends below the waist.

The applicable subheading for style L205 will be 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS), which provides: Sweaters, pullovers, sweatshirts, waistcoats (vests), knitted or crocheted: Of cotton: Other: Other: Women’s: Other. The duty rate will be 16.5% ad valorem.

The applicable subheading for style L202 will be 6109.10.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted: Of cotton: Women’s: T-shirts: Women’s. The duty rate will be 16.5% ad valorem.

The applicable subheading for style L204 will be 6109.10.0060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted: Of cotton: Women’s: Tank tops: Women’s. 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 L205, L202 and L204 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 Peggy Fitzgerald at 646-733-3052.

Sincerely,

Robert B. Swierupski
Director,

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