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NY 882723




March 11, 1993

CLA-2-61:S:N:N5:361 882723

CATEGORY: CLASSIFICATION

TARIFF NO.: 6104.63.2010; 6110.30.3055; 6204.62.4020; 6211.42.0050

Mr. Lesley Krule
I. Appel Corp.
136 Madison Avenue
New York, NY 10016

RE: The tariff classification of women's pullovers and pants from Mexico.

Dear Mr. Krule:

In your letter dated February 4, 1993, you requested a tariff classification ruling for two sets of garments, which you described as lounge sets, and have designated as styles 100 and 103.

Style 100 consists of a pullover and pants. The pullover of style 100 is a composite article, consisting of both acrylic knit fleece and woven flannel fabric identical to the fabric of the pants. The acrylic knit portion makes up the entire back panel, the front panel, and the upper portion of the sleeves. The lower part of the sleeves and a large front pocket at the waist are of flannel woven fabric. The pullover also has a stand up collar of woven flannel with an adjustable string tie at the top of the collar and a rib knit waistband and cuffs. The essential character of the upper portion is knit. The pants of style 100 consists of 100% cotton yarn died flannel pull on pants with a side seam pocket.

Style 103 also consists of a pullover and pants. The pullover of style 103 is a long sleeve woven flannel pullover with a breast pocket and a rib knit waistband and cuffs, as well as a loose, rib knit mock turtle neck collar. The pants of style 103 consists of 100% acrylic rib knit pull on pants.

The applicable subheading for the pullover top of style 100 will be 6110.30.3055, Harmonized Tariff Schedule of the United States (HTS), which provides for women's sweaters, pullovers and similar articles, knit, of man-made fibers. The rate of duty will be 34.2 percent ad valorem.

The applicable subheading for the pants style 100 will be 6204.62.4020, Harmonized Tariff Schedule of the United States (HTS), which provides for women's trousers, not knit, of cotton. The rate of duty will be 17.7 percent ad valorem.

The applicable subheading for the pullover top of style 103 will be 6211.42.0050, Harmonized Tariff Schedule of the United States (HTS), which provides for other garments of cotton... blouses, shirts and shirt blouses excluded from heading 6206, not knit. The rate of duty will be 8.6 percent ad valorem.

The applicable subheading for the pants of style 103 will be 6104.63.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for women's knit trousers of synthetic fibers. The rate of duty will be 30 percent ad valorem.

The pullover of style 100 falls within textile category designation 639; the pants fall within category 348. The pullover of style 103 falls within category 341; the pants fall within category 648. Based upon international textile trade agreements, products of Mexico are subject to quota restraints and a visa requirement.

The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report On Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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