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NY N007794

March 7, 2007



TARIFF NO.: 6110.30.3059

Ms. Beverly Figueroa
Kahn Lucas Lancaster
100 West 33rd Street Suite 921
New York, NY 10001

RE: The tariff classification of a girl’s upper body garment from Bangladesh.

Dear Ms. Figueroa:

In your letter dated February 28, 2007, you requested a classification ruling. Our office will retain the submitted sample for reference purposes.

The submitted sample, style 337E46039 is a girl’s upper body garment constructed from lightweight finely knit jersey fabric that is 60% polyester, 32% rayon, 8% spandex. The garment has a deep V neckline and a functional fabric tie closure. It has long ruffle sleeves, two upper front panels, two lower front ruffle panels, a back yoke, an upper back panel and a lower back ruffle panel. The garment provides sufficient coverage of the chest or bust area and reaches the vicinity of the waist. The article will be imported in girls’ sizes 4-6X and 7-16.

You suggest in your letter that the submitted item is a knitted suit type jacket in HTS subheading 6104.33.2000. The garment constitutes the outer piece of a three-piece skirt set consisting of a skirt, a top and outer garment piece. While we have considered your argument for classifying style 337E46039 as a suit type jacket we do not find the evidence persuasive. The article is not shaped and lacks tailoring characteristics normally associated with jackets. The garment is extremely lightweight and functions as fashion layering piece.

The applicable subheading for style 337E46039 will be 6110.30.3059, Harmonized Tariff Schedule of the United States (HTSUS), which provides for pullovers and similar articles, knitted or crocheted, of man-made fibers, other, other, women’s or girls’, other. The duty rate will be 32% 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 337E46039 falls within textile category 639. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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 Bruce Kirschner at 646-733-3048.


Robert B. Swierupski

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