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NY N008897




April 19, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6110.30.3059; 6114.20.0010; 6110.20.2079

Ms. Wendy A. Klarman
American Cargo Express
435 Division Street
Elizabeth, NJ 07201

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

Dear Ms. Klarman:

In your letter dated March 23, 2007, on behalf of Ecko Complex LLC, 40 West 23rd Street, New York, NY 10010, you requested a classification ruling. You submitted five samples that are being returned as requested.

Style 33084 is a woman’s cardigan that is constructed from 65% polyester, 35% cotton knit fabric. The outer surface of the fabric measures more than 9 stitches per 2 centimeters in the direction that the stitches were formed. The garment features a mock collar, short sleeves with ribbed cuffs, a full front opening with a zipper closure, 2 front patch pockets in the waist area, and a loose fitting ribbed bottom.

Style 03064 is a woman’s sleeveless top that is constructed from 95% cotton, 5% spandex knit fabric. The garment features a pointed collar, a partial front opening with 6 button closures, an open back extending from the collar to the waist area, and a rolled bottom. The open back precludes classification under heading 6106, Harmonized Tariff Schedule of the United (HTSUS).

Style 33077 is a woman’s sleeveless top that is constructed from 95% cotton, 5% spandex knit fabric. The garment features a drawstring hood, a full front opening with a zipper closure, an elasticized open back extending from the hood to just below the middle back, an elastic waist, 2 front patch pockets below the waist, and a ribbed bottom. Although you suggest classification under 6110.20.0060, this garment is more specifically provided for as a top under 6114.20.0010, HTSUS.

Style 33075 is a woman’s sleeveless cardigan that is constructed from 95% cotton, 5% spandex knit fabric. The outer surface of the fabric measures more than 9 stitches per 2 centimeters in the direction that the stitches were formed. The garment features a hood, a deep V-neck, a full front opening with a zipper closure, kangaroo style pockets in the waist area, and a ribbed bottom. You submitted a medium size garment. The construction is not that of a vest and precludes classification in subheading 6110.20.2035, HTSUS.

Classification can not be given for style 33057. Please submit a garment in a woman’s size medium or submit size specifications. If or when you decide to resubmit your request for this garment, please include all of the material regarding this garment that we have returned to you and mail your request to U.S. Customs and Border Protection, Customs Information Exchange, 10th Floor, One Penn Plaza, New York, NY 10119, attn: Binding Rulings Section.

The applicable subheading for style 33084 will be 6110.30.3059, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweatersand similar articles, knitted: of man made fibers: otherother: women’s. The duty rate will be 32% ad valorem.

The applicable HTSUS subheading for styles 03064 and 33077 will be 6114.20.0010, which provides for other garments, knitted: of cotton: tops: women’s. The duty rate will be 10.8% ad valorem.

The applicable HTSUS subheading for style 33075 will be 6110.20.2079, which provides for sweatersand similar articles, knitted: of cotton: otherother: 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 33084 falls within textile category 639. Styles 03064, 33077 and 33075 fall in 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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