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NY N013257




July 2, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6108.31.0010, 6102.20.0010, 6110.20.2079, 6102.20.0020

Ms. Roseann Downing
Life is good, Inc.
283 Newbury Street
Boston, MA. 02115

RE: The tariff classification of five garments from Macau and Indonesia

Dear Ms. Downing:

In your letter dated June 19, 2007 you requested a classification ruling.

Style W4027 is a woman’s nightdress constructed from 100 percent cotton jersey knit fabric. The garment will be made in Macau. The garment features a V shaped neckline with rib knit trim, a partial front opening with a four snap closure, a bottom finished with overlock stitching and short sleeves with rib knit cuffs. The nightshirt extends below mid thigh. Based on its appearance and the accompanying merchandising information, the garment is considered sleepwear of heading 6108.

Style W1048 is a woman’s jacket that is constructed from 100 percent cotton French terry knit fabric. The garment will be made in Indonesia. The garment features a ribbed mock collar, long sleeves with snug-fitting ribbed cuffs, a full front opening with a zipper closure, front kangaroo style pockets at the waist and a snug-fitting ribbed bottom.

Style W1014 is a woman’s cardigan that is constructed from 57 percent cotton, 38 percent modal and 5 percent spandex knit fabric. The garment will be made in Macau. The outer surface of the garment measures more than nine stitches per two centimeters in the direction that the stitches were formed. The garment features a drawstring hood, long sleeves with loose-fitting ribbed cuffs, a full front opening with a zipper closure, front kangaroo style pockets at the waist and a loose-fitting ribbed bottom. An embroidered logo is on the left pocket.

Style W1012 is a woman’s top constructed from 94 percent cotton and 6 percent spandex knit fabric. The garment will be made in Macau. The sleeveless garment features a hemmed bottom, shoulder straps, a U-shaped neckline, a shelf bra and extends below the waist. The upper back of the garment extends straight across from side seam to side seam, exposing the upper half of the back. An embroidered logo is on the bottom of the garment. 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 W1012 would be inconsistent with 19 C.F.R. §177.7(b).

Style G1013 is a girl’s jacket that is constructed from 100 percent cotton French terry knit fabric. The garment will be made in Indonesia. The garment features long sleeves with snug-fitting ribbed cuffs, a full front opening with a zipper closure, a hood, front kangaroo style pockets at the waist and a snug-fitting ribbed bottom.

We are returning your samples as you requested.

The applicable subheading for style W4027 will be 6108.31.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s or girls’ slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted: Nightdresses and pajamas: Of cotton: Women’s. The duty rate will be 8.5% ad valorem.

The applicable subheading for style W1048 will be 6102.20.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s overcoats, carcoats.and similar articles, knitted, other than those of heading 6104: of cotton: women’s. The duty rate will be 15.9% ad valorem.

      The applicable subheading for style W1014 will be 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of cotton: other: other: other: women’s or girls’: other. The duty rate will be 16.5%.

The applicable subheading for style G1013 will be 6102.20.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s overcoats, carcoats.and similar articles, knitted, other than those of heading 6104: of cotton: girl’s. The duty rate will be 15.9% 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 W4027 falls within textile category 351. Styles W1048 and G1013 fall within textile category 335. Style W1014 falls within textile 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 Peggy Fitzgerald at 646-733-3052.

Sincerely,

Robert B. Swierupski
Director,

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