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NY N021403





January 24, 2008

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6110.20.2020; 6110.20.2045; 6110.30.3020; 6110.30.3035; 6110.30.3059

Roseann Downing
Life is Good, Inc.
283 Newbury Street
Boston, MA 02115

RE: The tariff classification of women’s knit garment from various countries.

Dear Ms. Downing:

In your letter dated December 27, 2007, you requested a tariff classification ruling. The provided samples are being returned as per your request.

Style W1075 is a woman’s cut and sewn pullover styled sweater made of 100% cotton knit fabric whose outer surface measures 9 or fewer stitches per 2 centimeters in the direction in which the stitches are formed. The garment features a lined hood with a drawstring, a v-shaped neckline with a partial front opening and three snap closure on the jersey panel, a jersey fabric kangaroo patch pocket on the front panel with ribbed knit trim on either side, long sleeves with ribbed knit cuffs and a ribbed knit bottom band. The country of origin is Hong Kong.

Style W1079 is a woman’s cut and sewn sweatshirt made of 70% cotton 30% polyester knit fabric that is napped on the inner surface. The garment features a hood and v-shaped neckline both of which are trimmed with a ribbed knit fabric, a kangaroo type pocket at the lower front panel, long sleeves with a ribbed knit cuff and a ribbed knit bottom band. The country of origin is Vietnam.

Style W1076 is a woman’s cut and sewn cardigan made of 100% polyester fleece fabric. The outer surface measures more than 9 stitches per 2 centimeters in the direction in which the stitches are formed. The garment features a drawstring hood with ribbed knit trim, a full front opening with a zippered closure, inset pockets, long sleeves with ribbed knit cuffs and a loose fitting ribbed knit banded bottom. The country of origin is Indonesia.

Style W1078 is a woman’s cut and sewn sleeveless vest made of a two layer 100% polyester fleece fabric whose outer surface measures more than 9 stitches per 2 centimeters in the direction in which the stitches are formed. The garment features oversized armholes, a stand up collar, a full front opening with a zippered closure, one patch pocket with a snap closure on the upper left hand front panel, two inset pockets on either side of the front panel waist area, and hemmed garment bottom. The country of origin is Indonesia

Style W1074 is a woman’s cut and sewn sweater made of 80% polyester 20% nylon chenille knit fabric. The outer surface measures 9 or fewer stitches per 2 centimeters in the direction in which the stitches are formed. The garment features a hood, a full front opening with a zippered closure, two patch pockets, a rolled fabric finish at the long sleeve bottoms and garment bottom. The country of origin is China.

The applicable subheading for style W1075 will be 6110.20.2020, 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: sweaters: women’s. The rate of duty will be 16.5%.

The applicable subheading for style W1079 will be 6110.20.2045, 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: sweatshirts: women’s or girls’. The rate of duty will be 16.5%.

The applicable subheading for style W1076 will be 6110.30.3059, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of man-made fibers: other: other: other: other: women or girls: other. The rate of duty will be 32%.

The applicable subheading for style W1078 will be 6110.30.3035, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of man-made fibers: other: other: other: other: vests, other than sweater vests: women’s or girls’. The rate of duty will be 32%.

The applicable subheading for style W1074 will be 6110.30.3020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of man-made fibers: other: other: other: other: sweaters: women’s. The rate of duty will be 32%.

Style number W1075 falls within textile category 345. Style number W1079 falls within textile category 339. Style number W1076 falls within textile category 639. Style number W10778 falls within textile category 659 and style W1074 falls within textile category 646. 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.

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/.

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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