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NY L88543

November 17, 2005

CLA-2-62:RR:NC:N3:361 L88543


TARIFF NO.: 6114.10.0040

Ms. Marnita Harrison, Import Specialist
C.F.L. Enterprise Ltd.
149 Fifth Avenue, 5th Floor
New York, NY 10010

RE: The tariff classification of a woman's top from Hong Kong or China.

Dear Ms. Harrison:

In your letter dated October 28, 2005, you requested a tariff classification ruling. The submitted sample will be returned to you as requested.

Style CP050670 is a woman’s top constructed from 100% cashmere knit fabric. The top features a partial front opening, long sleeves, and a self-finished bottom that is twisted together, giving the appearance of tied shirttails. The garment does not reach the waist. The top will be shipped, marketed and sold with an attached self-fabric flower pin.

The top and flower pin are 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 top imparts the essential character to style CP050670.

The applicable subheading for style CP050670 will be 6114.10.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for Other garments, knitted or crocheted: Of wool or fine animal hair: Top: women’s or girls’. The rate of duty will be 12 percent ad valorem.

Style CP050670 falls within textile category designation 438. 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 DeGaetano at 646-733-3052.


Robert B. Swierupski

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