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NY N017363




October 19, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6104.62.2011; 6110.2079; 6114.20.0010

Ms. Abigail Mugrage
Abercrombie & Fitch Trading Co.
6301 Fitch Path
New Albany, OH 43054

RE: The tariff classification of a woman’s knit top, pullover and a pair of women’s knit pants from Cambodia.

In your letter dated September 17, 2007, you requested a classification ruling. The submitted samples are described as follows:

Style #5N1025 - a pair of women’s pull-on cropped pants constructed from 60% cotton and 40% modal knit fabric. The garment features a wide elasticized rib waistband with a drawstring, three non-functional buttons at the center front of the waistband, and hemmed leg openings.

Style #5T5075 – a woman’s sleeveless pullover constructed from 60% cotton and 40% modal knit fabric. The garment features a U-shaped neckline in front, elastic below the neckline in the back, lace trim around the shoulder straps and neckline, and a hemmed bottom. The outer surface of the garment measures more than nine stitches per two centimeters in the direction in which the stitches were formed.

Style #5T5083 – a woman’s crop top constructed from 60% cotton and 40% modal knit fabric. The sleeveless garment features a modified V-shaped neckline in front, shoulder straps, a gathered front at the chest area, and an elasticized bottom. The garment extends just below the bust.

      You have stated that these garments will be sold in close proximity to each other and will not be specifically labeled as “sleep”. You also stated that they may be displayed on forms in the store with other garments that are characteristically not for sleeping. Multi-purpose garments are not classified in headings 6108 and 6208, therefore these garments will not be classified as sleepwear.

Your samples are being returned as requested.

The applicable subheading for the pants, Style #5N1025, will be 6104.62.2011, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ trousers, bib and brace overalls, breeches and shorts (other than swimwear) knitted or crocheted, trousers, bib and brace overalls, breeches and shorts, of cotton, other, trousers and breeches, women’s, other. The rate of duty will be 14.9% ad valorem.

The applicable subheading for the pullover, Style #5T5075 will be 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS), which provides for pullovers, and similar articles, knitted or crocheted: Of cotton, Other, other, Women’s or girls’:Other. The duty rate will be 16.5% ad valorem.

The applicable subheading for Style 5T5083 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 or girls’. The rate of duty will be 10.8% 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/.

The pants, Style 5N1025, fall within textile category 348. The pullover, Style #5T5075, and the top, Style #5T5083 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,
National Commodity

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