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NY K89799




October 29, 2004

CLA-2-61:RR:NC:WA:361 NY K89799

CATEGORY: CLASSIFICATION

TARIFF NO.: 6109.10.0060; 6114.20.0060; 6114.20.0010; 6114.20.0010; 6110.20.2075

Ms. Debra Goscinski
Norton McNaughton of Squire, Inc.
Jeri-Jo Division
45 Fernwood Avenue
Edison, NJ 08837

RE: The tariff classification of a woman’s tank top, top, shrug and pullover from various countries.

Dear Ms. Gosconski:

In your letter dated September 24, 2004, you requested a classification ruling for a woman’s knit tank top.

The submitted samples are described as follows:

Style #RN5901T - Comprised of two women’s 100% cotton knit garments permanently attached at the side seams. The outer garment is a tank top, while the inner garment is a top, and when worn together, this style gives the appearance of wearing layered garments, because the front neckline, and bottom of the inner layer show when the garment is worn. Taken together, the garment is a tank top, with shoulder straps less than two inches, a U-shaped neckline in front and back, and the bottom edges finished with overlock stitches.

Style #RT1007E – A woman’s top constructed from 100% cotton knit fabric. The garment features elasticized adjustable shoulder straps, a modified U-shaped neckline with lace and sequins trim, and overlock stitching finishing the bottom. The upper portion of the back is cut straight across from side seam to side seam.

Style RN5613 – A woman’s shrug constructed from 100% cotton knit fabric. The garment has long sleeves, shoulder coverage, a back that extends approximately 12 inches, a hemmed neckline, and front ties to secure the garment. The shrug also has a hemmed bottom.

Style RJ6446B – a woman’s cardigan constructed from 100% cotton terry knit. The garment features short sleeves, a hood, a full front opening with a zipper closure, pockets at the waist, an embroidered design on the front panel, and a wide rib knit bottom. The outer surface of the garment measures more than nine stitches per two centimeters in the horizontal direction.

We are returning your samples as you requested.

The applicable subheading for the tank top, Style RN5901T, will be 6109.10.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for women's tank tops and similar garments, knitted or crocheted, of cotton, women’s, tank tops. The rate of duty will be 16.5% ad valorem.

The applicable subheading for Style RT1007E 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 rate of duty will be 10.8% ad valorem.

The applicable subheading for the garment, Style RN5613, will be 6114.20.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for other garments, knitted or crocheted, of cotton, other women’s or girls’. The duty rate will be 10.8% ad valorem.

The applicable subheading for the cardigan, Style RJ6446B will be 6110.20.2075, Harmonized Tariff Schedule of the United States (HTS), which provides for pullovers, of cotton, other, other, women’s. The rate of duty will be 16.5% ad valorem.

Styles RN5901T, RT1007E, and RJ6446B fall within textile category designation 339. Style RN5613 falls within textile category designation 359. 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 Textile Status Report for Absolute Quotas, which is available at our 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.

Sincerely,

Robert B. Swierupski
Director,
National Commodity

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