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NY N013736




July 26, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6114.20.0010, 6109.10.0060

Ms. Soon Yeon Lim
Juliana Lim Custom House Broker
11205 S. La Cienega Blvd.
Los Angeles, CA. 90045

RE: The tariff classification of five women’s knit garments from China

Dear Ms. Lim:

In your letter dated June 21, 2007 you requested a classification ruling on behalf of your client Silver Textile Inc.

Style ST-001 is a ladies’ top constructed of 95 percent cotton and 5 percent spandex knit fabric. It has adjustable elasticized spaghetti shoulder straps, a U neckline, a capped elasticized neckline in front and back, a plain hemmed bottom and a shelf-bra lining. The back of the garment extends straight across from side seam to side seam. 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 ST-001 would be inconsistent with 19 C.F.R. §177.7(b).

Style ST-3001 is a ladies’ top constructed of 95 percent cotton and 5 percent spandex knit fabric. It has adjustable elasticized spaghetti shoulder straps, a U neckline, capped elasticized neckline, a plain hemmed bottom and a shelf-bra lining. The back of the garment extends straight across from side seam to side seam. 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 ST-3001 would be inconsistent with 19 C.F.R. §177.7(b).

Style ST-006 is a ladies’ top constructed of 92 percent cotton and 8 percent spandex knit fabric. It has adjustable elasticized spaghetti shoulder straps, a U neckline, a capped elasticized neckline in front and back and a plain hemmed bottom. The back of the garment extends straight across from side seam to side seam.

Style ST-3000 is a ladies’ top constructed of 95 percent cotton and 5 percent spandex knit fabric. It has adjustable elasticized spaghetti shoulder straps, a U neckline, a capped elasticized neckline in front and back and a plain hemmed bottom. The back of the garment extends straight across from side seam to side seam.

Style 2T-1015 is a woman’s tank top constructed from 100 percent cotton knit fabric. The sleeveless garment has a modified racer back style with a U-shaped neckline in front and a straight back, shoulder straps that are less than two inches wide, a capped neckline and armholes and a plain hemmed bottom. The tank top extends below the waist.

The applicable subheading for styles ST-006 and ST-3000 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 2T-1015 will be 6109.10.0060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted: Of cotton: Women’s: Tank tops: Women’s. The duty rate will be 16.5% 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 ST-006, ST-3000 and 2T-1015 fall 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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