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NY N020664




January 9, 2008

CLA-2-61:OT:RR:NC:TA:361

CATEGORY: CLASSIFICATION

TARIFF NO.: 6114.20.0010, 6109.10.0060, 6109.10.0065

Mr. Michael Bartlett
American Shipping Company Inc.
400 Oceangate, Suite 1106
Long Beach, California 90802

RE: The tariff classification of three women’s garments from China

Dear Mr. Bartlett:

In your letter dated December 5, 2007 you requested a classification ruling on behalf of your client Maurices Inc.

Style 52975/52978 is a woman’s top constructed from 95 percent cotton and 5 percent spandex knit fabric. The top extends below the waist, has a V shaped neckline in front with openwork trim and a hemmed bottom. It features ½ inch adjustable straps and is gathered at the center of the bust. The upper back of the garment extends straight across from side seam to side seam, exposing the upper half of the back.

Style 52549 is a woman’s top constructed from 95 percent cotton and 5 percent spandex knit fabric. The top extends below the waist, has a V shaped neckline in front with openwork trim and a bottom finished with openwork trim. It features ½ inch adjustable straps and is gathered at the center of the bust. The upper back of the garment extends straight across from side seam to side seam, exposing the upper half of the back.

Style 53480/53476 is a woman’s tank top constructed from 58 percent cotton, 38 percent rayon and 4 percent spandex knit fabric. The sleeveless garment features a racer back style with a U-shaped neckline in front, 3/8 inch shoulder straps and a hemmed bottom.

You state in your letter that these styles will be imported in women’s and girls’ sizes.

We are returning your samples as requested.

The applicable subheading for styles 52975/52978 and 52549 in women’s and girls’ sizes will be 6114.20.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other garments, knitted or crocheted: Of cotton: Tops: Women’s or Girls’. The duty rate will be 10.8% ad valorem.

The applicable subheading for style 53480/53476 in women’s sizes 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: Tank tops: Women’s. The duty rate will be 16.5% ad valorem.

The applicable subheading for style 53480/53476 in girls’ sizes will be 6109.10.0065, Harmonized Tariff Schedule of the United States (HTSUS), which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted: Of cotton: Girls’: Tank tops: Girls’. 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/.

Styles 52975/52978, 52549 and 53480/53476 in women’s and girls’ sizes 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 Peggy Fitzgerald at 646-733-3052.

Sincerely,

Robert B. Swierupski
Director,

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