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NY K81034




December 4, 2003
CLA-2-61:RR:NC:WA:361 NY K81034

CATEGORY: CLASSIFICATION

TARIFF NO.: 6104.62.2006; 6104.62.2030

Ms. Lisa Hubbard
J.C. Penny Company, Inc.
P.O. Box 10001
Dallas, TX 75301-0001

RE: The tariff classification of a pair of women’s knit shorts and pants from Vietnam.

Dear Ms. Hubbard:

In your letter dated October 14, 2003, you requested a classification ruling.

The submitted samples are described as follows:

Style #113-0903 - a pair of women’s pants constructed from 95% cotton, and 5% spandex knit fabric. The garment features a wide elasticized waistband with a drawstring, and hemmed leg openings.

Style #113-0902 - a pair of women’s shorts constructed from 95% cotton, and 5% spandex knit fabric. The garment features a wide elasticized waistband with a drawstring, slits at both sides, and hemmed leg openings.

Although you have indicated that Styles 113-0903 and 13-0902 will be sold as sleepwear and should be classified under heading 6108, they are advertised as multi-use garments. As such, they are not classified in heading 6108, which is limited to garments worn solely in intimate contexts.

We are returning your samples as you requested.

The applicable subheading for Style 113-0903, will be 6104.62.2006, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted, trousers bib and brace overalls, of cotton, other, trousers and breeches, women’s, containing 5 percent or more by weight of elastomeric yarn or rubber thread. The rate of duty will be 15.1% ad valorem. The duty rate for 2004 will be 14.9% ad valorem.

Style 113-0903 falls within textile category designation 348. Based upon international textile trade agreements this category from Vietnam is subject to quota restraints.

The applicable subheading for the shorts, Style 113-0902 will be 6104.62.2030, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s shorts, knitted or crocheted:Of cotton, shorts, women’s. The duty rate will be 15.1% ad valorem. The duty rate for 2004 will be 14.9% ad valorem.

The shorts, Style 113-0902, fall within textile category designation 348. Based upon international textile trade agreements, this category from Vietnam is subject to 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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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 Angela De Gaetano at 646-733-3052.

Sincerely,

Robert B. Swierupski
Director,

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