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NY N020440

December 18, 2007



TARIFF NO.: 6110.20.2079; 6109.10.0060

Mr. Anthony LoPresti
S.J. Stile Associates Ltd.
181 South Franklin Ave.
Valley Stream, NY 11581

RE: The tariff classification of a woman’s knit cardigan and tank top from China.

Dear Mr. LoPresti:

In your letter dated November 30, 2007 you requested a classification ruling on behalf of your client FYC Apparel Group LLC. As requested, your sample is being returned to you.

The submitted sample, style 6964, is a woman’s two piece garment comprised of a 62% cotton and 38% acrylic cardigan (the outer garment) and a 51% cotton, 28% acrylic, and 21% nylon knit tank top (the inner garment). The two garments are not permanently attached at the shoulders and are considered as two separate garments. The outer surface of the cardigan measures more than nine stitches per two centimeters in the direction that the stitches were formed. The cardigan features a v-neckline, a full front opening with a one button closure, embroidery floral designs and beads on the front panels, short-capped sleeves, and a straight garment bottom. The sleeve capping on the cardigan does not have a self-start bottom. The tank top features a rounded front and back neckline, shoulder straps that measure approximately one inch in width, and a hemmed bottom.

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, of cotton, other: other: other: women’s or girls’. The duty rate will be 16.5 percent ad valorem.

The applicable subheading for the tank top will be 6109.10.0060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for t-shirts, singlets, tank tops and similar garments, knitted or crocheted: of cotton: women’s or girls’: other: tank tops: women’s. The duty rate will be 16.5 percent 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/.

Both the pullover and the tank top fall within textile category designation 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 With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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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