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L86415 L8 Ruling Active

The tariff classification of a woman’s garment from China. Dear Mr. Kamnitz:

Issued August 4, 2005 by U.S. Customs and Border Protection.

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L8 L86415 (August 4, 2005)

Tariff classification

HTS codes: 6114.20.0060

Headings: 6114

Product description

The garment will be returned, as requested. Style 2S850 is a woman’s garment, which you refer to as a shrug, constructed from 100 percent cotton knit fabric. The upper body garment extends from the shoulders approximately to the middle of the back, has long sleeves, and minimal front coverage.

CBP rationale

The applicable subheading for style 2S850 will be 6114.20.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for Other garments, knitted or crocheted: Of cotton: Other: women’s or girls’.

Full text

NY L86415 August 4, 2005 CLA-2-61:RR:NC:WA:361 NY L86415 CATEGORY: Classification TARIFF NO.: 6114.20.0060 Mr. Allan H. Kamnitz Sharretts, Paley, Carter & Blauvelt, P.C. 75 Broad Street New York, NY 10004 RE: The tariff classification of a woman’s garment from China. Dear Mr. Kamnitz: In your letter dated July 20, 2005, you requested a classification ruling for a garment on behalf of Loyaltex Apparel, Limited. The garment will be returned, as requested. Style 2S850 is a woman’s garment, which you refer to as a shrug, constructed from 100 percent cotton knit fabric. The upper body garment extends from the shoulders approximately to the middle of the back, has long sleeves, and minimal front coverage. The applicable subheading for style 2S850 will be 6114.20.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for Other garments, knitted or crocheted: Of cotton: Other: women’s or girls’. The duty rate will be 10.8% ad valorem. Style 2S850 falls within textile category designation 359. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, 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 Angela De Gaetano at 646-733-3052. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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