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NY M86412

September 27, 2006

CLA-2-62:RR:NC:N3:360 M86412


TARIFF NO.: 6206.30.3041, 6109.90.1065

Ching Man
Sojitz Corporation of America
1211 Avenue of the Americas
New York, NY 10036

RE: The tariff classification of women’s upper body garments from China

Dear Mr. Man:

In your letter dated September 7, 2006, you requested a classification ruling. The sample will be returned as requested.

Style 35543 consists of two women’s upper body garments, a women’s shirt and a tank top. The shirt is constructed from 55% cotton and 45% polyester embroidered woven fabric. The garment extends to the hips and features a pointed collar, ¾ length sleeves with slits, a full front opening with a six-button placket closure and a straight hemmed bottom with side vents. The second garment is a tank top made from 100% polyester knitted fabric. The garment has shoulder straps approximately 2 inches wide, a curved front and rear neckline, and a finished bottom. The garments are tacked together at the shoulder seams and can easily be separated without damage to either garment. Accordingly, the garments are separately classifiable.

The applicable subheading for the shirt will be 6206.30.3041, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ blouses, shirts and shirt-blouses: of cotton. The duty rate will be 15.4 percent ad valorem.

The applicable subheading for the tank top will be 6109.90.1065, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tank topsknitted or crocheted: Of man-made fibers: Women’s. The rate of duty will be 32 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 woven garment falls within textile category designation 341 and the knitted tank top 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 Patricia Schiazzano at 646-733-3051.


Robert B. Swierupski

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