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April 29, 1999

CLA-2-61:RR:NC:WA:361 D89943

CATEGORY: CLASSIFICATION

TARIFF NO.: 6110.20.2075; 6204.62.4020

Ms. Christine Basile
Customs Specialist
Kohl’s
N56 W17000 Ridgewood Drive
Menomonee Falls, Wisconsin 53051

RE: The tariff classification of women’s knit pullover and woven pants from Taiwan and the Philippines.

Dear Ms. Basile:

In your letter of March 31, 1999, you requested a classification ruling for a pullover and pants. The samples are being returned, as you requested.

Style LR1909 is a woman’s knit pullover constructed from 100% cotton knit fabric. The pullover features a mitered v-neckline; modified cap sleeves; a half-moon fabric sewn to the inside of the back of the garment at the neck; and a hemmed bottom. The neck and sleeves are finished with self fabric capping.

Style LR1910 is a pair of women’s pull-on pants made from 100% cotton woven fabric. The pants feature an elasticized waistband with a drawstring, a mock fly with buttons, self fabric cuff with piping at the bottom.

You have referred to the submitted samples as sleepwear separates. However, neither the appearance of the garments nor the information provided concerning design, marketing and sale to the consumers, supports that assertion. Therefore, these garments will be classified in the specific headings for pants and pullovers. The applicable subheading for style LR1909 will be 6110.20.2075, Harmonized Tariff Schedule of the United States (HTS), which provides for pullovers...and similar articles, knitted or crocheted: Of cotton: women’s. The rate of duty will be 18.6 percent ad valorem.

The applicable subheading for style LR1910 will be 6204.62.4020, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s...trousers: Of cotton. The rate of duty will be 17.2 percent ad valorem.

The pullover falls within textile category 339; the pants fall within textile category 348. Based upon international textile trade agreements, products of Taiwan and the Philippines are subject to a visa requirement and quota restraints.

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 Part 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.

If you have any questions regarding the ruling, contact National Import Specialist Angela De Gaetano at 212-637-7029.

Sincerely,

Robert B. Swierupski

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