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NY M85249

August 11, 2006

CLA-2-62:RR:NC:N3:361 M85249


TARIFF NO.: 6110.90.9042; 6114.30.1020

Ms. Donna L. Shira
Sharretts, Paley, Carter & Blauvelt, P.C. 75 Broad Street
New York, NY 10004

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

Dear Ms. Shira:

In your letter dated July 17, 2006, you requested a tariff classification ruling for two women’s knit garments on behalf of Lauren by Ralph Lauren. The submitted style will be returned to you as requested.

The submitted item, style SO650L32T, is composed of two garments attached at the shoulders by a loop created by a single row of crocheted stitches. The outer garment is a woman’s pullover sweater constructed from 58 percent linen, 42 percent cotton openwork crocheted fabric with fewer than nine stitches per two centimeters in the horizontal direction. The sleeveless pullover has a U-shaped neckline and self-finished bottom. The inner garment is a top constructed from 100 percent rayon knit fabric. The top has ¼ inch, a U shaped neckline in front, and a plain, hemmed bottom. The upper back of the garment extends straight across from side seam to side seam, exposing the upper portion of the back.

Although you noted that the two garments are permanently attached at the shoulders, in fact, they are merely attached by means of a loop created by a single row of crocheted stitches. Removing the loop detaches the two garments without damage to either. Therefore, this style is considered to consist of two separate garments.

Although you have indicated that the garments will be sold together, they will be classified as two separate garments as required by note 13 to Section XI of the, Harmonized Tariff Schedule of the United States (HTSUS). That note states: Unless the context otherwise requires, textile garments of different headings are to be classified in their own headings even if put up in sets for retail sale. For the purposes of this note, the expression "textile garments" means garments of headings 6101 to 6114 and headings 6201 to 6211.

The applicable subheading for the outer garment of style SO650L32T will be 6110.90.9042, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweatersknitted or crocheted: of other textile materials: sweaters for women or girls’: Other. The rate of duty will be 6 percent ad valorem.

The applicable subheading for the inner garment of style SO650L32T 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 rate of duty will be 28.2 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/.

The outer garment of style SO650L32T styles falls within textile category designation 845; the inner garment of style SO650L32T 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.).

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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