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NY M80970




March 30, 2006

CLA-2-62:RR:NC:N3:361 M80970

CATEGORY: CLASSIFICATION

TARIFF NO.: 6110.20.2079; 6114.20.0010; 6211.42.0081

Mr. Edward Mittelstaedt, Vice President
Mittelstaedt, Galaviz, & Mylin, Inc.
341 Broadway
San Francisco, CA 94133

RE: The tariff classification of three women’s upper body garments from Macau.

Dear Mr. Mittelstaedt:

In your letter dated February 26, 2006, you requested a tariff classification ruling for three women’s garments on behalf of & Co., DBA ISDA & Co. The submitted items will be returned to you as requested.

Style R3417 is a woman’s pullover styled top constructed from 100 percent cotton knit fabric. The top has a deep V neckline, short sleeves, and an unfinished bottom. The top provides sufficient coverage of the bust area. You have suggested that this garment be classified as a shirt of heading 6106. Garments of heading 6106 must have an opening with a closure (buttons, for example). As this garment does not have the required opening and closure, it cannot be classified in heading 6106.

Style R3405 is a woman’s cardigan constructed from 100 percent cotton knit fabric. The cardigan has a full front opening, long sleeves, and an unfinished bottom. The garment also has a drawstring inserted through a tunnel at the waist, which can be tied and used as a closure.

Style 1622Q33 is a woman’s top constructed from 52 percent cotton, 48 percent silk woven fabric. The top has long sleeves, a full front opening meant to be tied at the waist. The garment is intended to be worn over another upper body garment, such as a blouse or T-shirt.

The applicable subheading for style R3417 will be 6114.20.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other garments, knitted or crocheted: of cotton: Tops: women’s’. The rate of duty will be 10.8 percent ad valorem.

The applicable subheading for style R3405 will be 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweatersand similar articles, knitted or crocheted: of cotton: Other: Women’s or girls’: Other. The rate of duty will be 16.5 percent ad valorem.

The applicable subheading for style 1622Q33 will be 6211.42.0081, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other garments: Women’s or girls’: Of cotton, Other. The rate of duty will be 8.1 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/.

Styles R3417 and R3405 fall within textile category designation 339; style 1622Q33 falls within textile category designation 359. 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.

Sincerely,

Robert B. Swierupski
Director,

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