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NY L82944

August 12, 2005

CLA-2-61:RR:NC:WA:361 NY L82944


TARIFF NO.: 6114.10.0070

Ms. Melba R. Dairo
Macy*s Merchandising Group
11 Penn Plaza
New York, NY 10001

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

Dear Ms. Dairo:

In your letter dated July 26, 2005, you requested a classification ruling for a woman’s garment. The item will be returned as requested.

Style 5N451C is constructed from 50 percent wool, 40 percent angora rabbit hair and ten-percent nylon knit fabric. The garment is a double layer of fabric with slits for the arms on the inside (entry point) and at the side. The garment is secured by means of a clasp at the neckline. The garment covers the shoulders, arms, and most of the back, however, it does not have sufficient front coverage to be considered a top.

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 6114.10.0070, 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 percent ad valorem.

The garment falls within textile category designation 459. 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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