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NY L88733




December 2, 2005

CLA-2-61:RR:NC:TA:359 L88733

CATEGORY: CLASSIFICATION

TARIFF NO.: 6114.20.0010; 6110.90.9042; 6104.42.0010

Ms. Jeannine Greener
Eddie Bauer
P.O. Box 97000
Redmond, WA 98073-9700

RE: The tariff classification of three women’s garments from Hong Kong

Dear Ms. Greener:

In your letter dated November 3, 2005, you requested a classification ruling. You submitted three samples. Your samples are being returned as requested.

Style number 010-9129(regular) / 010-9130(petite) / 010-9131(tall) is a woman’s top that is constructed from 100% cotton, knit fabric. The top features long tubular hemmed sleeves, and a full front opening with a tie closure. The neckline, placket and bottom are finished with crocheted fabric. The garment does not reach the waist in the front.

You suggest that the above garment be classified as a cardigan in heading 6110, Harmonized Schedule of the United States (HTS). However, because of insufficient chest coverage and because the garment does not reach the waist in the front, it cannot be classified in heading 6110, HTS. We refer to the informed compliance publication “Apparel Terminology under the HTSUS”, available at our web site at www.cbp.gov.

Style number 010-9226(regular) / 010-9227(petite) / 010-9228(tall) is a woman’s pullover sweater that is constructed from 83% linen and 17% rayon, knit fabric. The outer surface of the sweater measures 9 or fewer stitches per 2 centimeters in the horizontal direction. The sweater features a deep V-neckline, ¾ inch long sleeves with ribbed openings, 2 belt loops, a ribbed tie belt at the waist, side slits, and a ribbed bottom edge. The neckline and side slits are finished with ribbed fabric.

The sweater and tie belt are considered as composite goods. The essential character is given by the sweater, Harmonized Tariff Schedule of the United States (HTS), General Rules of Interpretation (GRI), Rule 3, noted.

Style number 010-9154(regular / 010-9155(petite) / 010-9156(tall) is a woman’s dress that is constructed from 100% cotton, knit fabric. The dress extends from the shoulders to below mid-thigh and features a V-neckline, ¾ inch long sleeves with scallop edged openings and slits, side slits at the bottom of the dress, and a tubular hemmed bottom.

You suggest that the above garment be classified as a pullover in heading 6110, HTS. However, the garment is suitable for wear as a complete one-piece garment as it extends below mid-thigh and affords both upper and lower body coverage. (“Apparel Terminology under the HTSUS”, noted).

The applicable subheading for the top will be 6114.20.0010, HTS, which provides for other garments, knitted: of cotton: tops: women’s. The duty rate will be 10.8% ad valorem.

The applicable subheading for the sweater will be 6110.90.9042, HTS, which provides for sweaters, knitted: of other textile materials: sweaters for women and girls: otherother. The duty rate will be 6% ad valorem.

The applicable subheading for the dress will be 6104.42.0010, HTS, which provides for women’s dresses, knitted: of cotton. The duty rate will be 11.5% ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

The top falls within textile category designation 339. The sweater falls in category 845. The dress falls in category 336. 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 Camille R. Ferraro at 646-733-3049.

Sincerely,

Robert B. Swierupski
Director,

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