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NY N012999




June 29, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6104.63.2006; 6110.30.3059

Mary Mancuso
Pashi, Inc.
167 Bow Street
3rd Floor
Everett, MA 02149

RE: The tariff classification of woman’s knit garments from Vietnam

Dear Ms. Mancuso:

In your letter dated June 12, 2007, you requested a tariff classification ruling. The provided samples are being returned as per your request.

Style 46709 consists of a woman’s cut and sewn cardigan and pull-on pants made of 90% polyester 10% spandex knit fabric whose outer surface measures more than 9 stitches per 2 centimeters in the direction in which the stitches are formed. The cardigan features a full front opening with a zippered closure, a stand up collar, long sleeves and a side pocket on the right side of the garment. This upper body garment is classified as a cardigan under subheading 6110, HTSUS, due to a lack of tightening at the cuffs and garment bottom. The pants feature a self-fabric covered elasticized waistband and hemmed legs.

The applicable subheading for the cardigan of style 46709 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’: other. The rate of duty will be 32%.

The applicable subheading for the pants of style 46709 will be 6104.63.2006, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted: trousers and women’s: containing 5 percent or more by weight of elastometric yarn or rubber thread. The rate of duty will be 28.2%.

The cardigan falls within textile category 639 and the pants fall within textile category 648. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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.

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/.

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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