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NY N011305




June 6, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6114.20.0010, 6110.11.0080

Mr. Joseph R. Hoffacker
Barthco International, Inc.
The Navy Yard
5101 S. Broad Street
Philadelphia, Pennsylvania
19112-1404

RE: The tariff classification of 3 woman’s garments from Hong Kong, Peru and China

Dear Mr. Hoffacker:

In your letter dated May 14, 2007 you requested a classification ruling on behalf of your client Sugartown Worldwide Inc.

Style 66137 is a woman’s top constructed from 70 percent cotton 20 percent wool 10 percent silk knit fabric composed of two different knit stitches. The sleeveless top extends below the waist and has a self start bottom. It features a V shaped neckline and ¾ inch shoulder straps. The upper back of the garment extends straight across from side seam to side seam, exposing the upper half of the back. You state the garment will be manufactured in Hong Kong.

Style 66114 is a woman’s top constructed from 97 percent cotton 3 percent spandex knit fabric. The sleeveless top extends below the waist and has a hemmed bottom. It features a V shaped neckline, dual spaghetti shoulder straps and a shelf bra. The upper back of the garment extends straight across from side seam to side seam, exposing the upper half of the back. You state the garment will be manufactured in Peru. Beginning June 2005, the issue of the classification of an upper body garment with a shelf bra has been filed with the United States Court of International trade by several different importers. Thus, the issuance of a classification ruling for style 66114 would be inconsistent with 19 C.F.R. §177.7(b).

Style 66291 is a woman’s pullover constructed from 80 percent lambs wool 20 percent cashmere knit fabric. The outer surface of the fabric measures more than nine stitches per two centimeters in the direction in which the stitches were formed. The pullover extends below the waist, has a tubular bottom and a collar with a self fabric tie closure. The garment is sleeveless and has a partial rear opening with a five button closure. You state the garment will be manufactured in China.

We are returning your samples as you requested.

The applicable subheading for style 66137 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 66291 will be 6110.11.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Pullovers, knitted or crocheted: Of wool or fine animal hair: Of wool: Other: Women’s. The duty rate will be 16% 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 66137 falls within textile category 339. Style 66291 falls within textile category 438. 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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