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NY N021000




January 9, 2008

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6114.30.1020; 6110.20.2079; 6110.30.3020; 6110.30.3059

Mr. John Mulvhill
UPS Supply Chain Solutions
One UPS Way
Champlain, NY 12919

RE: The tariff classification of five women’s knit garments from China.

Dear Mr. Mulvhill:

In your letter dated December 13, 2007, on behalf of Tribal Sportswear of Montreal, Quebec, Canada, you requested a classification ruling. You submitted five samples that are being returned as requested.

Style 55650-596 is a woman’s top that is constructed from 100% acrylic knit fabric. The pullover style garment extends below the waist and features a wide circular neckline, oversized flared sleeves that extend below the waist, a belt loop on the center back at the waist, belt holes on the lower part of the sleeves, a knit tie belt and a tubular bottom.

Style 55090-831 is a woman’s set comprised of a pullover and a patent leather buckled belt. The garment simulates an 80% cotton, 20% nylon long sleeved V-neck knit cardigan worn over a 97% cotton, 3% spandex woven shirt (the collar, the partial buttoned opening, the sleeve cuffs). The outer surface of the knit fabric measures more than 9 stitches per 2 centimeters in the direction that the stitches were formed. The garment features a pointed collar, long sleeves with one button cuffs, a partial front opening with 5 button closures, 7 non-functional buttons in the placket area, 2 belt loops, 2 patch pockets in the waist area, and a ribbed bottom.

The pullover and the belt are considered as a set. The essential character is given by the knit pullover, Harmonized Tariff Schedule of the United States (HSTUS), General Rules of Interpretation (GRI), Rule 3, noted.

Style 56040-842 is a woman’s sweater that is constructed from 55% nylon, 35% acrylic, 10% polyester, novelty knit fabric. The outer surface of the fabric measures 9 or fewer stitches per 2 centimeters in the direction that the stitches were formed. The sweater features a pointed ribbed collar, long sleeves with ribbed cuffs, a partial front open with 3 button snap closures, and a ribbed bottom.

Style 55850-835 is a woman’s sleeveless pullover that is constructed from 72% rayon, 28% nylon knit fabric. The outer surface of the knit fabric measures more than 9 stitches per 2 centimeters in the direction that the stitches were formed. The pullover features shoulder straps with a non-functional button, a scoop neckline, and a ribbed bottom. No component pieces were submitted, however, a knit to shape review was based on the completed garment. The neckline and armhole cappings do not have self-start bottoms.

Style 55720-147 is a woman’s sweater that is constructed from 89% acrylic, 9% nylon, 2% spandex 3x3 rib knit fabric. The outer surface of the fabric measures 9 or fewer stitches per 2 centimeters in the direction that the stitches were formed. The sweater features a V-neckline, long sleeves, 2 front belt loops, a front draping knit fabric band attached in the side seams in the waist area (simulating a belt).

The applicable subheading for style 55650-596, the top, will be 6114.30.1020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other garments, knitted: of man made fibers: tops: women’s. The duty rate will be 28.2% ad valorem.

The applicable subheading for style 55090-831, the pullover, will be 6110.20.2079, HTSUS, which provides for pullovers, knitted: of cotton: otherother: women’s. The duty rate will be 16.5% ad valorem.

The applicable subheading for styles 56040-842 and 55720-147, the sweaters, will be 6110.30.3020, HTSUS, which provides for sweaters, knitted: of man made fibers: other: sweaters: women’s. The duty rate will be 32% ad valorem.

The applicable subheading for style 55850-835, the pullover, will be 6110.30.3059, HTSUS, which provides for pullovers, knitted: of man made fibers: otherother: women’s. The duty rate will be 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/.

Although style 55090-831, the set, is classified under one (HTSUS) subheading, under some circumstances each item in the set may require a visa. The pullover falls within textile category 339. Style 55650-596, the top, falls in category 639. Styles 56040-842 and 55720-147, the sweaters, fall in category 646. Style 55850-835, the pullover, falls in 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 Francine Vivona-Brock at 646-733-3049.

Sincerely,

Robert B. Swierupski
Director,

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