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NY M86872

October 4, 2006

CLA-2-61:RR:NC:TA:359 M86872


TARIFF NO.: 6110.20.2079

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

RE: The tariff classification of a woman’s pullover from India.

Dear Mr. Ryu:

In your letter dated September 20, 2006, you requested a classification ruling. Your samples are being returned as requested.

The submitted sample, style number 7124-1048, is a woman’s sleeveless cut and sewn pullover that is constructed from 100% cotton knit fabric. The outer surface of the fabric measures more than 9 stitches per 2 centimeters in the direction that the stitches were formed. The garment features a racer back, ¼ inch wide shoulder straps, a scoop neckline, a front kangaroo style pocket at the waist, and a drawstring bottom.

We cannot rule on style 7123-1165 because it has a shelf-bra.

Section 177.7 of the Customs Regulations (19 C.F.R. 177.7) provides that rulings will not be issued in certain circumstances. Specifically, 177.7(b) reads, in pertinent part:

No ruling letter will be issued with respect to any issue which is pending before the United States Court of International Trade, the United States Court of Appeals for the Federal Circuit or any court of appeal therefrom.

Beginning June 2005, the issue of the classification of an upper body garment with a bra has been filed with the United States Court of International trade by several different importers. Based on your description, the garment has an inner shelf-bra lining. Thus, the issuance of a classification ruling would be inconsistent with 19 C.F.R. 177.7(b).

The applicable subheading for style 7124-1048 will be 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS), which provides for pullovers, knitted: of cotton: otherother: women’s. The duty rate will be 16.5% 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 7124-1048 falls within textile category 339. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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 Camille R. Ferraro at 646-733-3049.


Robert B. Swierupski

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