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NY N012730

July 6, 2007

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


TARIFF NO.: 4202.22.8050; 6110.20.2079

Ms. Bernadette Purcell
QVC, Inc.
Studio Park
1200 Wilson Drive
West Chester, PA 19380-4262

RE: The tariff classification of two woman’s pullovers from Jordan and a tote bag from China.

Dear Ms. Purcell:

In your letter dated June 11, 2007, you requested a classification ruling. The provided samples will be returned as per your request.

Your sample is a three piece item (Style A16555) consisting of two 100% cotton interlock knit pullovers and a 100% polyester woven double handle handbag. The outer surface of each pullover measures more than nine stitches per two centimeters in the horizontal direction. The pullovers each feature a round neckline finished with knit capping and faux rhinestones, ¾ length hemmed sleeves, faux rhinestone designs on the upper front panel, and a hemmed bottom with side slits.

The handbag is constructed with an outer surface of man-made textile material. It is sized to contain the small effects a woman would normally carry on a daily basis. It features two carrying straps and a textile lining. It measures approximately 8.5” (W) x 8” (H) x 4” (D).

You have indicated that the pullovers and handbag will be imported and sold as a unit. Since there is no one Harmonized Tariff number that would cover such a grouping, they must be considered under General Rules of Interpretation 3(b). Under that rule, items that are composite goods or sets may be classified under a single Harmonized Tariff number. The pullovers and handbag are not considered a composite good because they are not adapted to one another, not mutually complementary, and do not form a whole that would normally be offered for sale in separate parts. The pullovers and handbag are not considered a set because they are not put together to meet a particular need or carry out a specific activity. Therefore, the pullovers and handbag are considered separate articles, and are classified separately.

The applicable subheading for the pullovers will be 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted (con.): Of cotton: other: other: women’s or girls’: other. The duty rate will be 16.5% ad valorem.

The applicable subheading for the handbag will be 4202.22.8050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for handbags, whether or not with shoulder strap, including those without handle, with outer surface of textile materials, other: other: of man-made fibers. The duty rate will be 17.6% 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 pullovers fall within textile category 339. The handbag falls within textile category designation 670. 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.


Robert B. Swierupski

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