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NY L81324

January 12, 2005

CLA-2-61:RR:NC:WA:361 NY L81324


TARIFF NO.: 6114.30.3070

Mr. David Roberts
Mares Shreve & Associates
545 Andover Park West Ste 109
Tukwila, WA 98188

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

Dear Mr. Roberts:

In your letter dated December 16, 2004, you requested a classification ruling for a woman’s garment on behalf of Boss Manufacturing Co. The item will be returned as requested.

Style DO5L19 is constructed from 100 percent nylon knit fabric. The item can be worn as a garment on the upper body, or as a scarf. When worn as a garment, it does not have sufficient coverage to be considered a top. The garment is rectangular with buttons and buttonholes that may determine the manner in which the garment will be worn.

In your request, you indicated that the submitted item should be classified as a clothing accessory under heading 6117, HTS. This number covers wearing apparel accessories similar to shawls, scarves, mufflers or mantillas. Accessories in general must be accessories to clothing and 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 the garment will be 6114.30.3070, Harmonized Tariff Schedule of the United States (HTS), which provides for Other garments, knitted or crocheted: Of man-made fibers: Other. The duty rate will be 14.9 percent ad valorem.

The garment falls within textile category designation 659. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, 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 Angela De Gaetano at 646-733-3052.


Robert B. Swierupski

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