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NY J89700




November 10, 2003

CLA-2-61:RR:NC:TA:359 J89700

CATEGORY: CLASSIFICATION

TARIFF NO.: 6104.23.0020, 6110.30.1560; 6104.23.0016, 6104.63.1510

Ms. Krisanne Stecklair
Mothers Work, Inc.
456 North Fifth Street
Philadelphia, PA 19123

RE: The tariff classification of a woman’s knit ensemble from Hong Kong

Dear Ms. Stecklair:

In your letter dated October 9, 2003, you requested a classification ruling. As requested, your sample is being returned to you.

Your sample, style 95568, is a two-piece woman’s 50% wool/50% acrylic 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 pullover features a variable rib knit shirt-style collar with a partial drawstring opening, long sleeves, and two-two inch side slits at the bottom. The outer surface of the pullover measures more than nine stitches per two centimeters in the horizontal direction. The trousers feature an elastic drawstring waist and a long leg opening.

We note that the fiber content of this ensemble is a 50/50 blend. Section XI, Note (2)A, HTS, states:

When no one textile material predominates by weight, the goods are to be classified as if consisting wholly of that one textile material which is covered by the heading which occurs last in numerical order among those which equally merit consideration.

Therefore, since the ensemble is a blend of 50% wool, 50% acrylic, it will be classified under the provision that occurs last in the tariff – that is, man-made fibers.

You have indicated in your letter that the fabric of style 95568 is a blend of 50% wool/50% acrylic fibers. Garments that are claimed to be constructed from such a blend are subject, upon importation, to laboratory analysis by U.S. Customs to verify the actual weight of the component fibers. Please be advised that a slight variation from the above stated fiber content may affect the classification and the textile category designation of the subject garment

The applicable subheading for the pullover will be 6104.23.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ ensembles, knitted: of synthetic fibers: containing 23 percent or more by weight of wool or fine animal hair: other. The duty rate will be 17% ad valorem. This is the rate of duty that would apply if the garment was entered separately and classified in subheading 6110.30.1560.

The applicable subheading for the trousers will be 6104.23.0016, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ ensembles, knitted: of synthetic fibers: containing 23 percent or by weight of wool or fine animal hair: trousers, breeches and shorts. 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 6104.63.1510.

The pullover falls within textile category designation 438. The trousers fall within textile category designation 448. Based upon international textile trade agreements products of Hong Kong 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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