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NY M84943

July 26, 2006

CLA-2-61:RR:NC:TA:361 M84943


TARIFF NO.: 6109.90.1090

Ms. Melissa Fox
Barthco Trade Consultants
5101 South Broad Street
Philadelphia, PA 19112-1404

RE: The tariff classification of a woman’s garment, similar to a tank top, from China. Correction to Customs Ruling Number M82339.

Dear Ms. Fox:

This ruling is being issued to correct Customs Ruling Number M82339, dated May 31, 2006. In that ruling letter, the garment was described and classified as a “cardigan.” The re-submitted sample is a garment similar to a tank top. A complete corrected ruling follows.

In your letter dated May 5, 2006, on behalf of Jones Apparel Group, you requested a tariff classification ruling. Your sample is being returned as requested.

The submitted sample, style number CD453C317C, is a woman’s upper body garment, similar to a tank top. The garment has shoulder straps that measure 2 ¾ inches, a U shaped neckline in front and back, and a tubular knit bottom. You state that the fiber content is 82% rayon, 12% polyester, 6% metallic. You have suggested that style CD453C317C be exempt from quota in accordance with Chapter 61, statistical note 6. That note only applies to garments classified in heading 6110. Because style CD453C317C is classified in heading 6109, the statistical note does not apply.

You have provided a laboratory report indicating that the overall fiber content of the garment is 82.0% rayon, 11.7 percent polyester and 6.3% metallic. The garment is made up of two separate yarns, one containing rayon; the other containing metallic and polyester. 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 and polyester yarn does not exceed the weight of the rayon yarn, thus the garment is considered to be made in chief weight of man-made fibers.

The applicable subheading for style CD453C317C will be 6109.90.1090, (HTSUS), which provides for tank tops and similar articles, knitted or crocheted: of manmade fibers: Women’s or girls’: Other. The rate of duty will be 32% 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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