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NY N009658




May 7, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6114.20.0060; 6110.20.2079

Ms. Moncy Nabors
J.C. Penney Purchasing Corporation
6501 Legacy Drive, Mail stop 2222
Plano, TX 75024

RE: The tariff classification of women’s knit wearing apparel from various countries.

Dear Ms. Nabors:

In your letter dated April 6, 2007, you requested a classification ruling. Your samples are being returned as requested.

The submitted sample, style number 03552, is comprised of two women’s 100% cotton, knit garments, an upper body garment and a sleeveless pullover. The pullover (the inner garment) is tacked to the upper body garment (the outer garment) at the bottom of the armholes and is worn as a layered garment. The pullover is longer than the upper body garment. The two garments are not permanently attached and are considered two separate garments. The outer surface of each garment measures more than 9 stitches per 2 centimeters in the horizontal direction. The upper body garment features a deep V-neckline that extends below the bust, short hemmed sleeves, a kangaroo style front pocket at the waist, and a hemmed bottom. The pullover features a scoop neckline and a hemmed bottom.

You suggest that style 03552 be classified as one garment in heading 6110, Harmonized Tariff Schedule of the United States (HTSUS). However, the outer garment and inner garment are not permanently attached and can be worn as two separate garments.

The applicable subheading for style 03552, the upper body garment, will be 6114.20.0060, HTSUS, which provides for other garments, knitted: of cotton: other: women’s. The duty rate will be 10.8% ad valorem.

The applicable subheading for style 03552, the pullover, will be 6110.20.2079, 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/.

The upper body garment falls within textile category 359. The pullover falls in 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 With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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 Francine Vivona-Brock at 646-733-3049.

Sincerely,

Robert B. Swierupski
Director,

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