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NY N012781

July 6, 2007



TARIFF NO.: 1404.90.9090; 6106.10.0010; 6110.20.2079

Mr. Gordon Robinson
C.H. Robinson Worldwide, Inc.
Minneapolis International
14800 Charlson Road, Suite 400
Eden Prairie, MN 55347-5048

RE: The tariff classification of woman’s wearing apparel and therapy pack from China.

Dear Mr. Robinson:

In your letter dated June 11, 2007, you requested a classification ruling on behalf of your client Ideas In Action Inc. The provided samples will be returned as per your request.

The first sample is called “Herbal Hug” and is a therapy pack composed of a fabric shell and filled with a variety of aromatic plant parts, specifically lavender, peppermint, rice, eucalyptus, clove, and cinnamon. To use, one puts the pack in the microwave to warm which releases the aromatic scents and then applies the warm pack to help sooth tired muscles.

The second sample, style RO7EBFT, is a women’s blouse constructed from 95% cotton and 5% spandex knit fabric. The garment extends below the waist and features a round neckline, a shoulder opening with a three button closure, long sleeves, and an accent print patterned strip of fabric on the shoulder. You asserted classification as a pullover under 6110, HTSUS. However, based on construction features the garment is properly classified as a blouse under 6106, HTSUS.

The third sample, style RO74EFJ, is a women’s cardigan constructed 95% cotton and 5% spandex knit fabric. The outer surface of the garment measures more than nine stitches per two centimeters in the direction in which the stitches were formed. The garment features a stand-up collar, a full front zippered opening, two zippered pockets at the waist, hemmed long sleeves, and side vents at the hemmed garment bottom. You asserted classification as a jacket under 6102, HTSUS. However, the garment lacks tightening elements at the cuffs and garment bottom. The garment is properly classified as a cardigan under 6110, HTSUS.

The applicable subheading for the “Herbal Hug” will be 1404.90.9090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for vegetable products not elsewhere specified or included: other: other: other. The duty rate will be Free.

The applicable subheading for the blouse will be 6106.10.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ blouses and shirts, knitted or crocheted: of cotton: women’s. The duty rate will be 19.7% ad valorem.

The applicable subheading for the cardigan 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: women’s or girls’: other. 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 blouse and cardigan fall 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 Francine Vivona-Brock at 646-733-3049.


Robert B. Swierupski

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