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NY N020968




January 9, 2008

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6114.30.1020

Ms. Maristella Iacobello
Phillips-Van Heusen Corporation
200 Madison Avenue
New York, New York 10016

RE: The tariff classification of a woman’s top from China

Dear Ms. Iacobello:

In your letter dated December 13, 2007 you requested a classification ruling.

Style 9158 is a woman’s top constructed from 62 percent acrylic, 24 percent wool, 10 percent polyester and 4 percent other fibers (metallic) knit fabric composed of two different knit stitches. It has ¾ length sleeves with rib knit cuffs, a self start bottom and extends below the waist. It features a very deep and wide v-shaped neckline that extends to the center of the lower chest.

You state the garment is constructed from two different yarns. The first yarn which is one ply and comprises 80 percent of the weight of the garment is composed of 70 percent acrylic and 30 percent wool. The other yarn is a two ply yarn containing lurex which comprises 20 percent of the weight of the garment.

Because the garment is constructed from yarns that include metallic fibers, it is necessary to analyze the yarns used. The weight of all fibers present in a yarn that contains metallic is considered an "other fiber," for purposes of classification at the six and eight digit levels. Based on the information you provided, the weight of the man-made fibers exceed the weight of the metallic and wool, thus the garment is considered to be made in chief weight of man-made fibers.

You suggest classification under 6114.30.3070 as other. However, there is enough bust coverage to be considered a top of subheading 6114, HTSUS.

We are returning your sample as you requested.

The applicable subheading for style 9158 will be 6114.30.1020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Topsknitted or crocheted: Of man-made fibers: women’s. The duty rate will be 28.2% 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 9158 falls 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 With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise, which is the product of World Trade Organization (WTO) member countries. 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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