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NY N027011




May 6, 2008

CLA-2-61:OT:RR:NC:TA:361

CATEGORY: CLASSIFICATION

TARIFF NO.: 6109.10.0070; 6114.20.0010; 6110 .20.2079

Ms. Mercedes Suarez
HLM Cargo Clearance
8373 NW 74th Street
Miami, FL. 33166

RE: The tariff classification of four woman’s upper body garments

Dear Ms. Suarez:

In your letter dated April 23, 2008, you requested a classification ruling on behalf of your client Ivory International.

Style M4F86627 is constructed from 97 percent cotton and 3 percent spandex knit fabric. The garment features a scooped neckline in front and back, 1 ¼ inch straps, a partial front opening with a three button closure and a hemmed bottom. The garment extends below the waist. You suggest classification as a tank top under 6109.10.0060. Despite having the features of a tank top it is precluded from classification under tank tops due to the partial front opening. However, the garment would qualify as a garment similar to a tank top under 6109.10.0070.

Style K011 is a woman’s top constructed from 60 percent cotton and 40 percent polyester knit fabric. The top extends below the waist and has a hemmed bottom. It features a V shaped neckline in front with lace trim, a reinforced bust panel and adjustable spaghetti straps. The upper back of the garment extends straight across from side seam to side seam, exposing the upper half of the back.

Style K042 is a woman’s top constructed from 100 percent cotton knit fabric. The top extends below the waist and has a bottom finished with lace trim. It features a V neckline with openwork trim, a partial front opening with a four snap closure and spaghetti straps finished with openwork trim. The upper back of the garment extends straight across from side seam to side seam, exposing the upper half of the back.

Style M4F86628 is a woman’s pullover constructed from 97 percent cotton and 3 percent spandex knit fabric. The garment extends below the waist and has a hemmed bottom. It features a scooped neckline, a racer back style which is gathered and adjustable spaghetti straps.

The applicable subheading for style M4F86627 will be 6109.10.0070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women's tank tops and similar garments, knitted or crocheted, of cotton, women’s, other. The rate of duty will be 16.5% ad valorem.

The applicable subheading for styles K011 and K042 will be 6114.20.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other garments, knitted or crocheted: Of cotton: Tops: Women’s. The duty rate will be 10.8% ad valorem.

The applicable subheading for style M4F86628 will be 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS), which provides for pullovers, and similar articles, knitted or crocheted: Of cotton, Other, Other, Women’s or girls’: Other. The rate of duty will be 16.5% 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/.

All styles fall within textile category 339. 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 Peggy Fitzgerald at 646-733-3052.

Sincerely,

Robert B. Swierupski
Director,
National Commodity

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