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NY I81446




June 12, 2002

CLA-2-61:RR:NC:TA:N3:356 I81446

CATEGORY: CLASSIFICATION

TARIFF NO.: 6103.42.1020; 6107.91.0040; 6110.20.2065

Ms. Rita Pitts
Dillards, Inc
1600 Cantrell
Little Rock, AR 72201

RE: The tariff classification of men’s mix and match knit garments from China.

Dear Ms. Pitts:

In your letter dated May 7, 2002, you requested a tariff classification ruling. As requested, your samples will be returned.

Three mix and match samples were submitted for classification. The first sample is a men’s knit pullover garment constructed from 100 percent cotton, double knit fabric that measures 22 stitches per two centimeters counted in the horizontal direction.. The garment features a V- neckline; a half-moon at the rear neckline; long, hemmed sleeves; and a straight, hemmed bottom with side slits. The garment will be imported as Style F25KR115 in charcoal, Style F25KR116 in navy, and Style F25KR117 in grey heather.

The second sample is a men’s lounge pant constructed from 100 percent cotton, double knit fabric. The garment features a tunnel elastic waistband with an outside drawstring; side seam pockets; a concealed one button fly front opening with a covered placket; and hemmed legs. The garment will be imported as Style F25PR111in charcoal, Style F25PR112 in navy, Style F25PR113 in grey heather, and Style F25PR114 in black.

The third sample is a men’s robe constructed from 100 percent cotton, double knit fabric. The robe extends to the knees and features a full front opening with a tie belt closure; patch pockets below the waist; long sleeves with self- fabric cuffs; and a straight, hemmed bottom. The garment will be imported as Style F25RR118 in charcoal and Style F25RR119 in navy.

Although you called the garments pajama tops and pajama bottoms, they are indistinguishable from garments generally recognized as loungewear. Consequently, the applicable subheading for Styles F25KR115, F25KR116, and F25KR117 will be 6110.20.2065, Harmonized Tariff Schedule of the United States, (HTS), which provides for: sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of cotton: other: other: other: men's or boys'. The rate of duty will be 17.3 percent ad valorem.

The applicable subheading for Styles F25PR111, F25PR112, F25PR113, and F25PR114 will be 6103.42.1020, Harmonized Tariff Schedule of the United States (HTS), which provides for men’s and boys’ trousers, knitted or crocheted: of cotton: trousers and breeches men’s. The rate of duty will be 16.3 percent ad valorem.

The applicable subheading for Styles F25RR118 and F25RR119 will be 6107.91.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for men’s and boys’bathrobes, dressing gowns and similar articles knitted or crocheted: of cotton: other: other: men’s. The rate of duty will be 8.8 percent ad valorem.

Styles F25KR115, F25KR116, and F25KR117 fall within the textile category designation 338; Styles F25PR111, F25PR112, F25PR113, and F25PR114 fall within the textile category designation 347; and Styles F25RR118 and F25RR119 fall within the textile category designation 350. Based upon international textile trade agreements, products of China are subject to a visa requirements and quota restraints.

The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.

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 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 this ruling, contact National Import Specialist Mary Ryan at 646-733-3271.

Sincerely,


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