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NY N017440




September 26, 2007

CLA-2-62:RR:NC:TA:360

CATEGORY: CLASSIFICATION

TARIFF NO.: 6211.42.0081; 6204.62.4056; 6114.20.0010

Ms. Tami Shaw
Abercrombie & Fitch Trading Co.
6301 Fitch Path
New Albany, OH 43054

RE: The tariff classification of women’s wearing apparel from Macau

Dear Ms. Shaw:

In your letter dated September 18, 2007, you requested a classification ruling. The submitted samples will be returned as requested.

Style 5V3015 is a pair of women’s pull-on shorts constructed from 100 percent cotton woven fabric. The garment features an elasticized waist, a simulated fly front with two buttons and short hemmed legs.

Style 5Z3008 is a woman’s upper body garment constructed from 100 percent cotton woven fabric. The garment features a V-neckline, ¼ inch wide shoulder straps, an elasticized empire waist and smocking at the upper center back. The top back edge is elasticized and cut straight across from side seam to side seam.

Style 5T5080 is a woman’s top constructed from 60 percent cotton and 40 percent polyester knit fabric. The garment features a shaped front neckline with a partial opening secured by five buttons, ½ inch wide partially elasticized shoulder straps and side vents. The back top edge is cut straight across from side seam to side seam, exposing the upper back.

You have stated that these garments will be merchandised as sleepwear and with garments that are characteristically not for sleeping. Multi-purpose garments are not classified in headings 6108 or 6208, therefore these garments will not be classified as sleepwear.

The applicable subheading for style 5V3015 will be 6204.62.4056, 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): trousers, bib and brace overalls, breeches and shorts: of cotton: other: other: women’s shorts. The duty rate will be 16.6 percent ad valorem.

The applicable subheading for style 5Z3008 will be 6211.42.0081, Harmonized Tariff Schedule of the United States (HTSUS), which provides for track suits, ski-suits and swimwear; other garments: other garments, women’s or girls’: of cotton: other. The duty rate will be 8.1 percent ad valorem.

The applicable subheading for style 5T5080 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 duty rate will be 10.8 percent 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 5V3015 falls within textile category 348; style 5Z3008 falls within textile category designation 359 and style 5T5080 falls within textile category designation 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 Brenda Wade at 646-733-3051.

Sincerely,

Robert B. Swierupski
Director,

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