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NY E88285

November 3, 1999

CLA-2-61: CO: CH: DGD IO5 E88285


TARIFF NO.: 6104.43.2010, 6110.30.3055, 6114.30.1020

Mr. Kristofer E. Tompkins
Mossimo, Inc.
2450 White Road
Irvine, CA 92614

RE: The tariff classification of three women’s knitted garments from Hong Kong

Dear Mr. Tompkins:

In your letter dated October 6, 1999, you requested a tariff classification ruling. Your samples will be returned as you requested. This letter covers three of the six items for which you requested a ruling. Another ruling will be issued for the remaining garments.

All of the samples, Style W21976-1179, W21982-1179 and W24210-1179, are finely knitted women’s garments which are constructed of 55% acrylic, 45% cotton. Style W21976-1179, which you refer to as a survival vest, is a sleeveless, 1 x 1 ribbed top with a square neckline, and a hemmed bottom. The back panel tapers inward from the shoulders and provides only partial coverage of the wearer’s back. The front and the back panels are attached at the chest and bottom of the garment by woven one- inch overlays which fasten with velcro tabs.

The second garment, Style W21982-1179, is a sleeveless 2 x 2 ribbed garment which contains more than nine stitches per two centimeters. It has a mock neckline, with a partial zipper front, a woven overlay down both sides of the zipper, and a ribbed bottom.

The final sample, Style W24210-1179, is a sleeveless dress and features a round neckline, tapering at the waist, and a hemmed bottom.

The applicable subheading for the top will be 6114.30.1020, Harmonized Tariff Schedule of the United States (HTS), which provides for other garments, knitted or crocheted: of man-made fibers: tops: women’s or girls’. The rate of duty will be 29.1%.

The applicable subheading for Style W21982-1179 will be 6110.30.3055, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: other: other: other: other: women’s or girls’. The rate of duty will be 33.1%.

The applicable subheading for the dress will be 6104.43.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for dresses: of synthetic fibers: other: women’s. The rate of duty will be 16.5%.

Styles W21976-1179 and W21982-1179 fall within textile category designation 639. Style W24210-1179 falls within textile category designation 636. Based upon international textile trade agreements, products of Hong Kong are subject to quota and the requirement of a visa.

The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web Site at WWW.CUSTOMS.USTREAS.GOV. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.

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.


Robyn Dessaure
Port Director

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