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NY J86540




July 16, 2003

CLA-2-61:RR:NC:TA:359 J86540

CATEGORY: CLASSIFICATION

TARIFF NO.: 6104.22.0060-6110.20.2075; 6104.22.0040-6110.62.2011 6104.22.0010-6102.20.0010

Ms. Karen Riggs
Talbots
174 Beal Street
Hingham, MA 02043

RE: The tariff classification of two women’s knit ensembles from Macau

Dear Ms. Riggs:

This letter replaces New York Ruling Letter (NYRL) NY J84942 that was issued to you on June 23, 2003. In your facsimile dated June 27, 2003, you state that you submitted an incorrect style in your original request. Please see the changes below.

In your letter dated May 20, 2003, you requested a classification ruling. As requested, your sample is being returned to you.

Your sample, style 35103146, is a two-piece woman’s 100% cotton knitted ensemble. Each garment of the ensemble is made up in identical fabric and put up for retail sale together. The ensemble is comprised of an upper body garment, a jacket; and a lower garment, a pair of trousers. Both components of the ensemble are of the same color, style, composition, and are of corresponding colors and are corresponding sizes. The jacket features a hood, long sleeves with ribbed cuffs, a full front zippered closure, kangaroo pockets and a ribbed knit bottom. The trousers feature an elastic, drawstring waist and a long hemmed leg opening.

Style 35103147 is a two-piece woman’s 100% cotton knitted ensemble. Each garment of the ensemble is made up in identical fabric and put up for retail sale together. The ensemble is comprised of an upper body garment, a pullover; and a lower garment, a pair of trousers. Both components of the ensemble are of the same color, style, composition, and are of corresponding colors and are corresponding sizes. The fabric of the pullover measures more than nine stitches per two centimeters in the horizontal direction. The pullover features a cross over collar, long hemmed sleeves, kangaroo pockets and hemmed bottom. The trousers feature an elastic, drawstring waist and a long hemmed leg opening.

The applicable subheading for the pullover will be 6104.22.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ ensembles, knitted: of cotton: blouses, shirts and tops. The duty rate will be 16.9% ad valorem. This is the rate of duty that would apply if the garment was entered separately and classified in subheading 6110.20.2075.

The applicable subheading for the jacket will be 6104.22.0010, Harmonized Tariff Schedule of United States (HTS), which provides for women’s or girls’ ensembles, knitted: of cotton: garments described in heading 6102. The duty rate will be 16% ad valorem. This is the duty rate that would apply if the garment was entered separately and classified in subheading 6102.20.0010.

The applicable subheading for both pairs of trousers will be 6104.22.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ ensembles, knitted: of cotton: trousers or breeches. The duty rate will be 15.1% ad valorem. This is the rate that would be applicable if the garment was entered separately and classified in subheading 6104.62.2011.

The pullover falls within textile category designation 339. Both pairs of trousers fall within textile category designation 348. The jacket falls within textile designation 335. Based upon international textile trade agreements products of Macau are subject to quota and the requirement of a visa.

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 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 Mike Crowley at 646-733-3049.

Sincerely,

Robert B. Swierupski
Director,

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