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NY M86813

October 19, 2006

CLA-2-62:RR:NC:TA:360 M86813


TARIFF NO.: 6206.90.0040

Mr. Jack Macken
Tompkins & Davidson, LLP
5 Hanover Square
15th Floor
New York, NY 10004

RE: The tariff classification of a woman’s upper body garment from China

Dear Mr. Macken:

In your letter dated October 10, 2006, you requested a classification ruling on behalf of Item Eyes, Inc. The submitted sample will be returned to you as requested.

Style M0172SR/PO172SR is a woman’s upper body that simulates two garments, a woven shirt and a knitted shrug. The woven components consist of the front panels, the pointed collar and the lower back portion of the garment and are constructed from 55 percent linen and 45 percent rayon woven fabric. The knitted components consist of the upper back, short sleeves and front overlays constructed from 100 percent acrylic knit fabric. The garment extends to just below the waist and features a full front opening secured by six buttons, a collar and a shirttail bottom. The knitted overlays tie under the bust.

Based on the criteria set forth in Headquarters Memorandum 084118 of April 13, 1989, it is Customs opinion that neither the knit nor woven component imparts the essential character to the garment. The garment, therefore, will be classified using GRI 3 (c), which states the classification is based upon the provision that occurs last in numerical order among those which equally merit consideration. As such, the applicable subheading for style M0172SR/PO172SR will be 6206.90.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s blouses, shirts and shirt-blouses: of cotton: other: other: other: other: women’s. The duty rate will be 15.4 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/.

Style M0172SR/PO172SR falls within textile category 341. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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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