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

N042101 November 12, 2008 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6106.10.0010;6110.30.3059 Ms. Roseann Downing Life is good, Inc. 283 Newbury Street Boston, MA 02115 RE: The tariff classification of three women’s garments from Macau. Dear Ms. Downing: In your letter dated October 14, 2008 you requested a classification ruling. As requested, your samples are being returned to you. Style W1194, is a woman’s shirt constructed of 100 percent cotton jersey knit fabric. The garment features a full front opening with a right over left ten snap closures, cuffed long sleeves each with a side slit and a three snap closure, one patch pocket on the left chest, a collar and a hemmed bottom with a double layered self fabric trim. The garment has more than 10 stitches per linear centimeter in each direction counted on an area measuring at least 10 cm X 10 cm. Style W1198, is a woman’s cut and sewn pullover that is constructed from 100% polyester fleece fabric. The outer surface of the garment measures more than nine stitches per two centimeters in the direction that the stitches were formed. The garment features a mock-neck collar with a partial zippered opening, long sleeves with thumb openings, two front pockets at the waist, a straight garment bottom, and decorative stitching throughout the garment. Style W1235, is a woman’s cut and sewn cardigan that is constructed from 75% polyester and 25% rayon pile fabric. The cardigan extends to below the waist. The garment features a full front opening with a zipper closure, a hood, long sleeves with thumb openings, two front patch pockets at the waist, vented side seams at the straight garment bottom, and decorative stitching throughout the garment. We are unable to issue a ruling covering style W1216 at this time. We need additional information in order to issue a ruling. Please submit the information described below: Provide a final production sample in a ladies regular size medium. - Please advise what size number your size medium represents. If you decide to resubmit your request, please include all of the material that we have returned to you and mail your request to U.S. Customs and Border Protection, Customs Information Exchange, 10th Floor, One Penn Plaza, New York, NY 10119, attn: Binding Rulings Section. The applicable subheading for style W1194 will be 6106.10.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s or girls’ blouses and shirts, knitted or crocheted: Of cotton: Women’s. The duty rate will be 19.7% ad valorem. The applicable subheading for styles W1198 and W1235 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 (con): of man-made fibers (con): other: other: other: other: Women’s or girls’: other. The duty rate will be 32% 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 shirt falls within textile category 339. The pullover and cardigan fall within textile category 639. 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