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NY N020709

December 19, 2007



TARIFF NO.: 6110.20.2079

Mr. Mike Bartlett
American Shipping Company Inc.
400 Oceangate, Suite 1106
Long Beach, CA 90802

RE: The tariff classification of a woman’s sleeveless pullover from China.

Dear Mr. Bartlett:

In your letter dated December 6, 2007 you requested a classification ruling on behalf of Maurices Inc. As requested, your sample is being returned to you.

The submitted sample, style 51941, is a woman’s cut and sewn sleeveless pullover constructed from 60% cotton and 40% polyester 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 v-shaped front neckline with an elasticized gathering at the center bust area, a rounded back neckline, and raschel lace-like shoulder straps measuring approximately one inch in width. Raschel lace-like trim is found at the armholes, neckline, and garment bottom. You state in your letter that you have received an advisory opinion as a tank top under 6109.10.0060, HTSUS. However, the garment is precluded from classification as a tank top due to the gathering at the center of the bust area. Sleeveless pullovers such as style 51941 are properly classified under 6110, HTSUS. Therefore, your assertion for classification as a top under 6114.20.0010, HTSUS, is not applicable.

The applicable subheading for the pullover 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’: other. The duty rate will be 16.5%.

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 pullover falls 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 With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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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