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NY N011307





June 8, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6110.20.2020; 6109.90.8030; 6106.20.2010; 6110.11.0030

Mr. Joseph R. Hoffacker
Barthco Trade Consultants
The Navy Yard
5101 S. Broad Street
Philadelphia, PA 19112-1404

RE: The tariff classification of five women’s knit garments from various countries.

Dear Mr. Hoffacker:

In your letter dated May 14, 2007, on behalf of Sugartown Worldwide, Inc., 800 Third Avenue, King of Prussia, PA, 19406, you requested a classification ruling. You submitted five samples that are being returned as requested.

Style 66138 is a woman’s wrap style sweater that is constructed from 60% cotton, 25% angora, 15% nylon knit fabric. The outer surface of the fabric measures 9 or fewer stitches per 2 centimeters in the direction that the stitches were formed. The garment features front panels with belt extensions that may be tied in the back. The panels criss cross forming a V-neckline. The garment also features long sleeves with tubular cuffs and a tubular bottom. The country of origin is Macau.

Style 66145 is a woman’s sleeveless tank top that is constructed from 55% silk, 20% polyester, 15% cotton, 10% cashmere, knit fabric. The garment features 1½ inch shoulder straps, a scoop neckline, a V-back, and a tubular bottom. The front panel has five vertical rows of ruffles. The country of origin is China.

Style 66116 is a woman’s blouse that is constructed from 50% cotton, 50% modal rib knit fabric. The outer surface of the fabric measures 10 or more stitches per linear centimeter in the horizontal and vertical directions. The garment features a V-front and a V-back, long hemmed sleeves, a partial front opening with 4 button closures, and a hemmed bottom.

Due to the fact that style 66116 is to be constructed of a 50/50 blend of fibers, it is classified using HTSUS Section XI Note 2(A) and Subheading Note 2(A). The garment will be classified as if it consisted wholly of that one textile material which is covered by the heading which occurs last in numerical order among those which equally merit consideration. Even a slight change in the fiber content may result in a change of classification, as well as visa and quota requirements. The garment may be subject to Customs laboratory analysis at the time of importation, and if the fabric is other than a 50/50 blend it may be reclassified by Customs at that time.

Style 66336 is a woman’s sleeveless sweater that is constructed from 80% lambs wool, 20% cashmere knit fabric. The outer surface of the fabric measures 9 or fewer stitches per 2 centimeters in the horizontal direction. The sweater features a mock-like collar, a partial back opening with a 2 button closure, and a ribbed bottom. A vertical cable knit pattern is on the front panel. The country of origin is China.

Style 66124 is a woman’s sweater that is constructed from 80% wool, 20% cashmere knit fabric. The outer surface of the fabric measures 9 or fewer stitches per 2 centimeters in the horizontal direction. The garment features a pointed ribbed collar, short sleeves that turn up at the cuffs with faux button tabs, a full front opening with 8 button closures, 2 front flap pockets with one button closures, and a straight bottom. Decorative stitching is on the front and back panels. The country of origin is China.

The applicable subheading for style 66138, the sweater, will be 6110.20.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, knitted: of cotton: other: sweaters: women’s. The duty rate will be 16.5% ad valorem.

The applicable HTSUS subheading for style 66145, the tank top, will be 6109.90.8030, which provides for tank tops, knitted: of other textile materials: other: women’s: other. The duty rate will be 16% ad valorem.

The applicable HTSUS subheading for style 66116, the blouse, will be 6106.20.2010, which provides for women’s blouses, knitted: of man made fibers: other: women’s. The duty rate will be 14.9% ad valorem.

The applicable HTSUS subheading for styles 66336 and 66124, the sweaters, will be 6110.11.0030, which provides for sweaters, knitted: of wool or fine animal hair: of wool: sweaters: 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 66138 falls within textile category 345; style 66145, 838; style 66116, 639; and styles 66336 and 66124, category 446. 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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