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NY M81157

April 6, 2006

CLA-2-61:RR:NC:TA:361 M81157


TARIFF NO.: 6114.30.1020

Mr. William Sun
WTS Customs Brokerage Co., Inc.
8901 S. La Cienega Blvd., Suite 110
Inglewood, CA 90301

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

Dear Mr. Sun:

In your letter dated March 9, 2006, you requested a classification ruling on behalf of Ultimate Apparel, Inc.

Style 40091 is a woman’s halter styled top that is cut straight across from side seam to side seam at both the front and back neckline. The garment has a self-start ribbed knit top and bottom band. The top features an overlaying one piece front panel that that is sewn at either side of the bottom band top that extends to the side seams and wraps around the wearer’s neck as a halter strap. The top extends from the chest area to below the waist and does not provide any shoulder or upper back coverage. You have provided the following information concerning the fiber content of the garment. The garment is knit from the three separate yarns, as follows: Yarn 1: 65% rayon 35% cotton, Yarn 2: 100% metalized yarn, and Yarn 3: 100% spandex. The overall fiber content of the garment is 57% rayon 33% cotton 7% metallic 3% spandex.

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 yarn does not exceed the weight of the man-made fiber yarns, thus the garment is considered to be in chief weight of man-made fibers.

The applicable subheading for the garment will be 6114.30.1020, Harmonized Tariff Schedule of the United States (HTSUS), 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.  

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 garment 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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