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NY K85608

May 20, 2004
CLA-2-61:RR:NC:WA:361 NY K85608


TARIFF NO.: 6114.10.0070

Mr. Stephen M. Zelman
Stephen M. Zelman & Associates
Attorneys at Law
888 Seventh Avenue-Suite 4500
New York, NY 10106

RE: The tariff classification of woman’s knit garment from China.

Dear Mr. Zelman:

In your letter dated March 22, 2004, you requested a classification ruling for a woman’s knit garment on behalf of Tahari, Ltd. The sample will be returned, as requested.

The submitted garment, style 4290M266, is a woman’s garment constructed from 100 percent wool knit fabric. The pullover poncho or cape like garment has a turtleneck, and several layers of ruffles. When worn, the length is asymmetrical, and will extend just below the bust in some areas, and almost to the waist in others. You have indicated that the production garment will be slightly longer.

In your request, you indicated that the submitted item should be classified as a clothing accessory under 6117.10.0000, HTS. This number covers wearing apparel accessories similar to shawls, scarves, mufflers or mantillas. These items are generally simply shaped, without features such as the turtleneck. Additionally, accessories to clothing must be of secondary or subordinate importance to clothing. The submitted item is more structured and substantial than accessories. It meets the general definition of a garment.

The applicable subheading for style 4290M266 will be 6114.10.0070, Harmonized Tariff Schedule of the United States (HTS), which provides for Other garments, knitted or crocheted: Of wool: Other. The duty rate will be 12% ad valorem.

The skirt falls within textile category designation 459. Based upon international textile trade agreements products of China 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.cbp.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. If you have any questions regarding the ruling, contact National Import Specialist Angela De Gaetano at 646-733-3052.


Robert B. Swierupski

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