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NY N026311




May 7, 2008

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6104.62.2011; 6110.20.2079

Michelle Wong
Avon Products Inc.
1251 Avenue of the Americas
New York, NY 10020

RE: The tariff classification of a ladies’ garment from Macau

Dear Ms. Wong:

In your letter received April 14, 2008 you requested a tariff classification ruling. We are returning your sample as per your request.

Style PP# 1066721 consists of a women’s cardigan and pants. Both garments are constructed of 80% cotton 20% polyester velour knit fabric. You have advised that the pile surface of both garments is 100% cotton. The cardigan features a ribbed knit collar with a woven ribbon tie, a full frontal zippered opening, long hemmed sleeves, kangaroo-styled front pockets and a loose fitting hemmed bottom. You asserted classification as a jacket of 6102, HTSUS. However, this item lacks a tightening at the wrists and garment bottom that are necessary for protection against the elements to warrant classification as jackets. Therefore, the garment is properly classified as a cardigan of 6110, HTSUS.

The pants for style PP# 1066721 feature hemmed leg openings and an elasticized waistband with a drawstring.

Section XI subheading note 2(B) states that:

           In the case of textile products consisting of a ground fabric and a pile or looped surface no account shall be taken of the ground fabric;

Accordingly, the classification of these garments will be based on the pile surface.

The applicable subheading for the cardigan of style PP# 1066721 will be 6110.20.2079, 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: other: Women’s: other. The rate of duty will be 16.5%.

The applicable subheading for the pants of style PP# 1066721 will be 6104.62.2011, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s trousers (other than swimwear): Knitted or crocheted: Of cotton: Other. The duty rate will be 14.9% ad valorem.

The cardigan falls within textile category designation 339 and the pants falls within textile category 348. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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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