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NY N017223




October 2, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6110.20.2079

Mr. W.J. Gonzalez
Trans-Union Customs Service, Inc.
11941 S. Prairie Ave.
Hawthorne, CA 90250

RE: The tariff classification of two women’s pullovers from China.

Dear Mr. Gonzalez:

In your letter dated September 13, 2007 you requested a classification ruling on behalf of your client Athleta, Inc. As requested, your samples are being returned to you.

The submitted sample, style 36341, is comprised of two women’s 100% cotton knitted pullovers. The outer surface of the fabric for each garment measures more than nine stitches per two centimeters in the direction that the stitches were formed. The outer pullover features a scoop neckline, short sleeves, a layered cut-out with multi-shaped appliqués on the front panel, and a ATHLETA logo on the front panel above the hemmed garment bottom. The inner pullover is sleeveless and features a scoop front neckline and a hemmed garment bottom.

The pullovers are tacked together at the shoulders and worn as a layered garment. The two garments are not permanently attached and are considered two separate garments. Therefore, your suggestion that both pieces be classified as one tank top garment under 6109, HTSUS, is not applicable. Due to the pieced construction and the presence of the sleeves, the outer garment is classified as a pullover within 6110, HTSUS. Due to the lack of apparent straps over the shoulders and the top of the back neckline reaching the nape of the neck, the inner garment is also separately classified as a pullover under 6110, HTSUS.

The applicable subheading for the inner and outer garments of style 36341 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%.

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 garments of style 36341 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 With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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 Francine Vivona-Brock at 646-733-3049.

Sincerely,

Robert B. Swierupski
Director,

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