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NY M85675

August 16, 2006

CLA-2-62:RR:NC:N3:361 M85675


TARIFF NO.: 6114.20.0010

Mr. Andre Ryu, Import Manager
Wicked Fashion Inc.
222 Bridge Plaza South
Fort Lee, NJ 07024

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

Dear Mr. Ryu:

In your letter dated August 9, 2006, you requested a tariff classification ruling for two women’s knit garments. The submitted style will be returned to you as requested.

The submitted item, style 7143-1085, is composed of two garments attached below the armholes by plastic tape. Both garments are constructed from 95 percent cotton, 5 percent spandex knit fabric. The outer garment is a top that has a boat neckline, short sleeves, a vertical drawstring on the left side seam, and a hemmed bottom. The garment does not reach the waist. The inner garment is a sleeveless top that has ½ inch shoulder straps and a plain, hemmed bottom. The upper back of the inner garment extends across from side seam to side seam, exposing the upper portion of the back.

Although the garments are attached, the attachment is not considered permanent. Removing the plastic tape detaches the two garments without damage to either. Therefore, this style is considered to consist of two separate garments.

It appears that the garments will be sold together, however, 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.

You also asked the status of this style if the two garments were sewn together permanently. Without a sample of the item under the construction you propose, as it will be imported into the United States, this office is precluded under Section 177.7(a), Customs Regulations (19 CFR 177.7(a)) from ruling with regard to transactions or questions which are essentially hypothetical in nature.

The applicable subheading for both the outer and the inner garments of style 7143-1085 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 rate of duty will be 10.8 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 of style 7143-1085 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.).

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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