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NY N012722




July 6, 2007

CLA-2-61: RR: NC: 3: 359

CATEGORY: CLASSIFICATION

TARIFF NO.: 6110.30.3059; 6114. 30.1020

Mr. John Schoenig
Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP Counselors at Law
399 Park Avenue, 25th Floor
New York, NY 10022-4877

RE: The tariff classification of a women’s knit top and pullover from various countries.

Dear Mr. Shoenig:

In your letter dated June 6, 2007 you requested a classification ruling on behalf of Regatta(U.S.A.), LLC. As requested, your sample is being returned to you.

Your sample, style 14J246SM, is made up of two garments, a top and a pullover. Both garments are connected by a textile loop, which is tacked to both inner shoulder seams of the pullover. The pullover is constructed from 100% nylon raschel lace-like knitted fabric. The pullover extends to below the waist and features a mock-neck collar, long sleeves, and a hemmed bottom. The top is constructed from 100% polyester knit fabric. The top features a rounded neckline in front and the upper edge of the back of the garment is cut straight across, from side seam to side seam. The garment extends below the waist and has shoulder straps that measure approximately ¼ inch in width and a hemmed bottom.

The pullover and top are easily separable, thus the style is classified as two separate garments.

The applicable subheading for the pullover 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, women’s or girls’. The duty rate will be 32 percent ad valorem.

The applicable subheading for the top 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 or girls’. The duty rate will be 28.2 percent 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/.

Both the pullover and the top fall within textile category designation 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 With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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 Francine Vivona-Brock at 646-733-3049.

Sincerely,

Robert B. Swierupski
Director,

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