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NY N023208




February 29, 2008

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6110.30.3059; 6204.33.5010

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

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

Dear Mr. Mulvihill:

In your letter dated February 7, 2008, 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 5561o-635 is a woman’s pullover that is constructed from 95% rayon, 5% spandex knit fabric. The outer surface of the fabric measures more than 9 stitches per 2 centimeters in the direction that the stitches were formed. The pullover features a mock turtleneck, long hemmed sleeves, and a hemmed bottom. There is gathering in the seams of the sleeve openings and on the turtleneck.

Style 5496o-897 is a woman’s one-piece pullover simulating a sleeveless knit V-neck vest worn over a V-neck woven shirt. The garment is constructed from 63% rayon, 37% nylon knit fabric (the body of the garment) and 60% cotton, 35% polyester, 5% spandex woven fabric (the collar, the neckline, the sleeves). 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 a pointed collar, a V-neckline with 4 button closures, long sleeves with 3 button cuffs, and a ribbed lower bottom. Embroidered designs are on the upper portion of the knit fabric.

Style 5497o-897 is a woman’s set comprised of a pullover and a patent leather buckled belt. The pullover simulates a sleeveless knit scoop neck vest worn over a V-neck woven shirt. The garment is constructed from 63% rayon, 37% nylon knit fabric (the body of the garment) and 97% polyester, 3% spandex woven fabric (the collar, the neckline, the sleeves). 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, a V-neckline with 3 button closures, long sleeves with 3 button cuffs, 2 belt loops, and a ribbed bottom.

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

Style 5600o-897 is a woman’s layered-look pullover simulating a deep V-neck knit pullover worn over a layered-look woven shirt. The garment is constructed from 63% rayon, 37% nylon knit fabric (the body of the garment including the sleeves with the exception of the cuffs) and 100% polyester woven fabric (the layered collar and neckline, 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 pullover features a pointed layered collar, a layered V-neckline with 12 button closures, long sleeves with 2 button woven cuffs, and a hemmed bottom. The garment extends below the waist but above the mid-thigh.

Style 5615o-907 is a woman’s suit-type jacket that is constructed from 90% polyester, 9% chenille, 1% spandex woven fabric. The suit-type jacket is composed of more than 4 panels and features a notched-lapel collar, long sleeves with 3 button closures in the cuff area, a full lining, a full front opening secured by two buttons, and 2 pockets with buttoned flaps below the waist.

The essential character of styles 5496o-897 and 5600o-897 is given by the knit fabric, HTSUS, GRI, Rule 3, noted.

The applicable subheading for styles 5561o-635, 5496o-897, 5497o-897, and 5600o-897, the pullovers, 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.

The applicable subheading for style 5615o-907, the suit-type jacket, will be 6204.33.5010, HTSUS, which provides for suit-type jackets: of synthetic fibers: other: women’s. The duty rate will be 27.3% 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 5497o-897, 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 639. Styles 5561o-635, 5496o-897, and 5600o-897 fall in category 639. Style 5615o-907, the suit-type jacket, falls in 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. 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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