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NY M85167

August 09, 2006

CLA-2-61:RR:NC:WA:361 NY M85167


TARIFF NO.: 6109.10.0060; 6110.20.2079

Ms. Jeannine Greener, Import Specialist
Eddie Bauer, Inc.
P.O. Box 97000
Redmond, Washington 98073-6100

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

Dear Ms. Greener:

In your letter dated July 18, 2006, you requested a classification ruling for two women’s knit garments. The samples will be returned, as requested.

Style 057-0743 is a woman’s knit tank top constructed from 100 percent cotton knit fabric. The garment has a U-shaped neckline in front and back, a small bow decorating the center of the front neckline, shoulder straps that measure less than two inches in width, ½ inch capping finishing the neckline and armholes, and a plain, hemmed bottom.

Style 057-0742 is a woman’s pullover constructed from 100 percent cotton rib knit fabric. The pullover has a round, capped neckline decorated with a small bow at the center, long sleeves, and a plain, hemmed bottom.

You have referred to the submitted garment as sleepwear, however, based on appearance, they seem to be capable of multiple uses. As such, and in the absence of persuasive information as to the manner in which they are marketed and sold, these garments will not be classified as sleepwear in heading 6108.

The applicable subheading for style 057-0743 will be 6109.10.0060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Tank tops knitted or crocheted: Of cotton: Women’s. The duty rate will be 16.5 percent ad valorem.

The applicable subheading for style 057-0742 will be 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Pullovers knitted or crocheted: Of cotton: Other: Women’s or girls’: Other. The duty rate will be 16.5 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 garments fall 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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