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NY L83178

March 25, 2005

CLA-2-61:RR:NC:WA:361 NY L83178


TARIFF NO.: 6114.20.0010

Ms. Stephanie De Silva,
Import Export Analyst
Avon Products, Inc.
1251 Avenue of the Americas
New York, NY 10020

RE: The tariff classification of women’s tops from China.

Dear Ms. De Silva:

In your letter dated February 23, 2005, you requested a classification ruling for women’s tops. The sample will be returned, as requested.

The submitted garment represents style 290602, the “Ric Rac Trim Cami” set. The set will be made up of two garments identical to the one submitted. The garments will be constructed from 95 percent cotton, five-percent spandex knit fabric and feature ¼ inch elasticized adjustable shoulder straps; a V-shaped neckline in front; and a plain, hemmed bottom. The upper back of the garment extends straight across from side seam to side seam. The neckline, upper back, and under arm areas will be trimmed with rickrack. The identical garments will be of different colors – specifically, purple (submitted) and turquoise.

Although you have referred to the garments as a set, they will be classified as two separate garments as required by note 13 to Section XI of the, Harmonized Tariff Schedule of the United States (HTS). That note states: Unless the context otherwise requires, textile garments of different headings are to be classified in their own headings even if put up in sets for retail sale. For the purposes of this note, the expression "textile garments" means garments of headings 6101 to 6114 and headings 6201 to 6211.

The applicable subheading for each of the garments of the set will be 6114.20.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for Other garments, knitted or crocheted: of cotton: Tops: women’s. The duty rate will be 10.8% ad valorem.

Each top of the set falls within textile category designation 339. 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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