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NY M85060

July 24, 2006

CLA-2-61:RR:NC:WA:361 NY M85060


TARIFF NO.: 6114.20.0010

Ms. Anna Louie, Production Manager
Cache Inc.
1440 Broadway, 5th Floor
New York, NY 10018

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

Dear Ms. Louie:

In your letter dated June 16, 2006, you requested a classification ruling for a woman’s knit top. The submitted sample will be returned to you, as requested.

Style 50304 is a woman’s top. The garment has a U-shaped neckline in front, shoulder straps that measure approximately one inch, and a self-finished bottom. The upper back of the garment extends straight across from side seam to side seam, exposing the upper half of the back. You have provided a laboratory analysis with information concerning the fiber content of the garment. The garment is knit from three separate yarns, as follows: Yarn 1: 100% cotton
Yarn 2: 88% nylon, 12% spandex
Yarn 3: metallic (66% metallic, 34% polyester) The overall fiber content of the garment is 62% cotton, 22% metallic (consisting of 14% polyester and 8% metallic), 14% nylon, 2% 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 and polyester yarn does not exceed the weight of the cotton yarns, thus the garment is considered to be in chief weight of cotton.

The applicable subheading for style 50304 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 or girls’. The duty rate will be 10.8% 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/.

Style 50304 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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