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NY L88723

November 22, 2005

CLA-2-61:RR:NC:TA:361 L88723


TARIFF NO.: 6114.30.1020

Ms. Stacy Bauman
American Shipping Company Inc.
1400 Sylvan Avenue
Englewood Cliffs, NJ 07632

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

Dear Ms. Bauman:

In your letter dated October 31, 2005, you requested a classification ruling on behalf of Maurices Inc. As requested, your sample will be returned.

Style 35367 is a woman’s top constructed from 58.3 percent acrylic, 22.1 percent nylon, 10.8 percent polyester, 5.6 percent metallic, and 3.2 percent spandex knit fabric. The garment has a full front opening with one button closure, long sleeves with rib knit cuffs, and a rib knit bottom. The garment does not reach the waist in front, but does provide sufficient coverage of the bust.

You have provided a laboratory report indicating that the overall fiber content of the garment is 58.3% acrylic, 22.1% nylon, 10.8% polyester, 5.6 percent metallic and 3.2 percent spandex. The garment is made up of two separate yarns, one containing acrylic, nylon, polyester and spandex; the other containing metallic and nylon. Because the garment is constructed from yarns that include metallic fibers, it is necessary to analyze the yarns used. The weight of all fibers present in a yarn that contains metallic are considered an “other fiber,” for purposes of classification at the six and eight digit levels. Based on the information you provided, the metallic and nylon yarn does not exceed the weight of the other man-made fiber yarns, thus the garment is considered to be made in chief weight of man-made fibers.

In your request, you recommended classification of the garment under the subheading for “other” in 6114. Since the garment provides sufficient coverage of the bust, it is more specifically classified as a “top” within that same heading.

The applicable subheading for style 35367 will be 6114.30.1020, Harmonized Tariff Schedule of the United States (HTS), which provides for Other garments, knitted or crocheted: Of man-made fibers: Tops: women’s or girls’. The duty rate will be 28.2% ad valorem.

Style 35367 falls within textile category designation 639. 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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