The tariff classification of three women’s garments from Mexico.

N035850 September 8, 2008 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6114.30.1020;6110.30.3059;6104.44.2010 Ms. Sara Gradilla R. L. Jones Customhouse Brokers, Inc. P.O. Box 7350 San Luis, AZ 85349 RE: The tariff classification of three women’s garments from Mexico. Dear Ms. Gradilla: In your letter dated August 6, 2008 you requested a classification ruling on behalf of One Clothing. As requested, your samples are being returned to you. Style A5790, is a woman’s “One Clothing” brand top that is constructed from 96% rayon and 4% spandex knit fabric. The top extends below the waist. It features a turtleneck with an opening in the back and a three button closure, a back opening with no closure extending from the neckline to the waist, shirring at the neckline and oversized armholes. It has a double layer knit bottom band; the inner layer is hemmed and elasticized at the bottom. Style Z3918, is a woman’s “One Clothing” brand sleeveless pullover that is constructed from 96% rayon and 4% spandex knit fabric. The outer surface of the garment measures more than nine stitches per two centimeters in the direction that the stitches were formed. The pullover extends to the upper hip area and features a cross-over v-shaped front neckline, a modified racer styled back and a self-fabric banded garment bottom. Style A5611, is a woman’s “One Clothing” brand sleeveless empire styled dress that is constructed from 96% rayon and 4% spandex knit fabric. The dress extends to the mid-thigh area and features a v-shaped front neckline, spaghetti straps, and a self-fabric banded garment bottom. The applicable subheading for style A5790 will be 6114.30.1020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other garments, knitted: of man made fibers: tops: women’s. The duty rate will be 28.2% ad valorem. The applicable subheading for style Z3918 will be 6110.30.3059, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of man-made fibers: other: other: other: other: women’s or girls’: other. The duty rate will be 32% ad valorem. The applicable subheading for style A5611 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 (con): Dresses: Of artificial fibers: other: women’s. The duty rate will be 14.9% 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 top and pullover fall within textile category 639. The dress falls within textile category 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. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division