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NY N022370




February 21, 2008

CLA-2-62:OT:RR:NC:TA:357

CATEGORY: CLASSIFICATION

TARIFF NO.: 6202.13.4020

Ms. Maristella Iacobello
Phillips-Van Heusen Corporation
200 Madison Ave.
New York, NY 10018

RE: The tariff classification of a pullover garment from China

Dear Ms. Iacobello:

In your letter dated January 4, 2008, received on January 24, you requested a classification ruling. A sample was submitted and is being returned as you requested.

The item in question, style LW1483, is a women’s outerwear garment made from a woven 52% polyester/48% cotton fabric. It is a pullover style with three hidden snap closures at the neck, a self-fabric hood with a drawstring, chest pockets with flaps, a partially elasticized bottom hem with drawstring, a yoke back with three snaps and side openings with two snaps.

While the styling of the garment represents a combination of elements, the side openings and lack of sleeves make it most akin to a poncho.

The applicable subheading for the pullover will be 6202.13.4020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other women’s overcoats, carcoats, capes, cloaks and similar coats, of man-made fibers. The duty rate will be 27.7 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/.

This poncho falls within textile category 635. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. 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 William Raftery at 646-733-3047.

Sincerely,

Robert B. Swierupski
Director,

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