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NY N026329

May 7, 2008



TARIFF NO.: 6110.20.2079; 6104.44.2010

Ms. Theresa Marino
Euro Cargo Express
154-09 146th Avenue
Jamaica, NY 11434

RE: The tariff classification of a woman’s pullover and a woman’s dress from India.

Dear Ms. Marino:

In your letter dated April 15, 2008 you requested a classification ruling on behalf of your client Seeler Inc. As requested, your samples are being returned to you.

Style number S0898054A is a woman’s cut and sewn “Newport News” brand pullover that is constructed from 100% cotton knitted fabric. The outer surface of the garment measures more than nine stitches per two centimeters in the direction that the stitches were formed. A cross tuck insert at the center of the front panel extends from the v-shaped neckline to the waist area. The garment features a gathered effect around the front panel insert, long sleeves with cross tuck cuffs, and a straight hemmed bottom. The garment extends to below the waist.

Style number S0861047A is a woman’s dress composed of knit and woven components. The top portion of the dress is constructed of a 95% viscose and 5% spandex knit fabric and the bottom portion is constructed from 100% viscose woven fabric. The knitted top portion features a shirt-like collar with eight buttons extending from the collar to below the waist and long sleeves with a button closure at the cuffs. The woven lower portion is piece constructed and has a hemmed bottom. The dress extends from the shoulders to the ankles. The essential character of the garment is imparted by the knitted fabric component in accordance with the General Rules of Interpretation (GRI 3 (b)).

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: women’s or girl’s: other. The duty rate will be 16.5 percent ad valorem.

The applicable subheading for the dress will be 6104.44.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted: Dresses: of artificial fibers: other: women’s. The duty rate will be 14.9 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/.

The pullover falls within textile category designation 339. The dress falls within textile category designation 636. 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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