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NY M80839

March 8, 2006

CLA-2-62:RR:NC:N3:361 M80839


TARIFF NO.: 6109.90.1065

Mr. Patrick Pascarella, President
Sea Air & Land Logistics
57 Doxbury Lane
Suffern, NY 10901

RE: The tariff classification of two women’s knit garments from China.

Dear Mr. Pascarella:

In your letter dated January 30, 2006, you requested a tariff classification ruling on behalf of Presidio International, Inc. The submitted samples will be returned to you as requested.

Style X5M568 is a woman’s racer styled tank top made from two different fabrics. The front is constructed from 100 percent knit lyocell and the back is 100 percent woven silk. The top has a one-inch strap, wide armholes, and a plain, hemmed bottom.

Style X5M495MA a double-layered tank top made from two different fabrics. The outer layer is 100 percent cotton knit fabric, and the inner layer is 100 percent rayon knit fabric. The two layers are permanently attached at the top of the shoulder straps and at the bottom of the garment. Overall, the garment has the appearance of two tank tops worn together. The garment has 1-inch shoulder straps, a U shaped neckline in front and back, and a finished bottom. The outer layer has deep armholes and a narrow back; the inner layer has a wider back and armholes that are not as oversized, thus the inner garment is substantially visible, especially in back. For this reason, although you referred to the inner garment as a lining, it is clearly more important to the structure of the garment than a lining.

As noted above, the garments are made up of different fabrics. Such garments are considered composite goods, with the classification determined by that fabric that provides the essential character. For style X5M568, the fabric of the front panel provides the essential character, therefore the garment is considered to be of knit man-made fibers. For style X5M495MA, as each fabric is equally essential, classification must be based upon GRI 3(c) which requires classification under the subheading which occurs last in numerical order of the subheadings which merit equal consideration. Therefore, the garment is considered to be “of man-made fibers.”

The applicable subheading for both tank tops will be 6109.90.1065, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tank topsknitted or crocheted: Of man-made fibers: Women’s. The rate of duty will be 32 percent 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/.

Both tank tops fall 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.).

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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