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NY K85844

May 21, 2004
CLA-2-61:RR:NC:WA:361 NY K85844


TARIFF NO.: 6114.20.0010

Ms. Melissa Fox
Barthco Trade Consultants
7575 Holstein Avenue
Philadelphia, PA 19153

RE: The tariff classification of a woman’s knit top with arm warmers from New Zealand.

Dear Ms. Fox:

In your letter dated May 3, 2004, you requested a classification ruling for a woman’s knit top on behalf of Jones Apparel Group. The samples will be returned, as requested.

Style 33JONS638 consists of a tube top and two items, which you have described as “arm warmers.” The items are constructed from 80 percent cotton, ten-percent nylon and ten- percent angora wool knit fabric. The tube top extends from just above the bust to below the waist. The upper edge is finished with capping and the lower portion has a rib knit waistband. A jacquard knit pattern approximately two-inches in width extends around the upper portion of the garment, just below the capping. The arm warmers are approximately 16 inches long, and would extend from the wrist to a few inches below the shoulder. The wrist end of these items have a rib knit cuff; the upper edge is finished, like the tube top, with capping and the jacquard pattern.

The top and “arm warmers” sold together at retail as a unit.. They are adapted to each other, are mutually complementary and together form a whole that would not normally be offered for sale in separate parts. As such, they meet the definition of a composite good found in the Explanatory Notes to the General Rules of Interpretation, 3(b). The essential character of style 33JONS638 is imparted by the top.

The applicable subheading for style 33JONS638, consisting of the top and the arm warmers, will be 6114.20.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for Other garments knitted or crocheted: Of cotton: Tops: Women’s or girls. The duty rate will be 10.8% ad valorem.

Style 33JONS638, consisting of the top and the arm warmers, falls within textile category designation 339. Based upon international textile trade agreements products of New Zealand are neither subject to quota nor to 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.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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