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NY N016532




September 21, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6104.44.2010; 6110.30.3020; 6110.30.3059

Mr. Stephen M. Zelman
Mr. Stephen M. Zelman & Associates
888 Seventh Avenue – Suite 4500
NY, NY 10106

RE: The tariff classification of woman’s garments from China.

Dear Mr. Zelman:

In your letter dated August 27, 2007, you requested a classification ruling on behalf of Fownes Brothers & Co., Inc. The provided samples are being returned as requested.

Style 4014 is a sleeveless dress which you state is made of 100% bamboo. For purposes of this ruling, we are assuming that what you call bamboo is actually an artificial fiber which is derived from bamboo. The empire waist dress has elasticized gatherings below the bust at either side of the garment. The dress features shoulder straps which tie at the top of the shoulder. The dress reaches to below the knee.

Style 4009 is a women’s sweater which you state is made of 100% bamboo knitted fabric with a ribbed lower portion. For purposes of this ruling, we are assuming that what you call bamboo is actually an artificial fiber which is derived from bamboo. The outer surface of the sweater measures fewer than nine stitches per two centimeters in the direction that the stitches were formed. The sweater extends from the shoulders to the upper thigh area. The sweater features a v-shaped neckline with a tie closure, cap sleeves, and a hood.

Style 4004 is a women’s cut and sewn sleeveless pullover that is constructed of two layers of a finely knitted 100% modal fabric. The outer surface of the pullover measures more than nine stitches per two centimeters in the direction that the stitches were formed. The pullover extends from the shoulders to the upper thigh area. The garment features cord shoulder straps, a rounded draped front neckline, and a slightly rounded back neckline. The front and back necklines, and garment bottom have unfinished edges.

Style 4005 is a women’s cut and sewn long sleeve pullover that is constructed of a finely knitted 100% modal fabric. The outer surface of the pullover measures more than nine stitches per two centimeters in the direction that the stitches were formed. The pullover extends from the shoulders to the upper thigh area. The garment features a v-shaped neckline, a hood, and a self-fabric bottom band.

You refer to styles 4009, 4004, and 4005 as dresses, however, based on garment length these styles do not provide sufficient coverage for modesty purposes to warrant classification as such. These styles are properly classified as garments of 6110, HTSUS.

Please note that separate Federal Trade Commission marking requirements exist regarding country of origin, fiber content, and other information that must appear on many textile items. You should contact the Federal Trade Commission, Division of Enforcement, 600 Pennsylvania Avenue, N.W., Washington, D.C., 20580, for information on the applicability of these requirements to this item, particularly with regard to the labeling of artificial fibers derived from bamboo. Information can also be found at the FTC website www.ftc.gov (click on “For Business” and then on “Textile, Wool, Fur”).

The applicable subheading for Style 4014 will be 6104.44.2010, 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 (con): dresses: of artificial fibers: other: women’s. The duty rate will be 14.9% ad valorem.

The applicable subheading for Style 4009 will be 6110.30.3020, HTSUS, which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted (con): Of man-made fibers (con): other: other: sweaters: women’s. The duty rate will be 32% ad valorem.

The applicable subheading for Styles 4004 and 4005 will be 6110.30.3059, HTSUS, which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of man-made fibers: other: other: other: other: other: women’s or girls’: other. The rate of duty is 32% 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 4014 falls within textile category 636, style 4009 falls within textile category 646, and styles 4004 and 4005 fall within textile category 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. 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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