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NY K84157




April 5, 2004
CLA-2-61:RR:NC:TA:359 K84157

CATEGORY: CLASSIFICATION

TARIFF NO.:6104.22.0060; 6104.22.0040

Ms. Melissa Fox
Barthco Trade Consultants
721 Chestnut Street
Philadelphia, PA 19106

RE: The tariff classification of a woman’s ensemble from China

Dear Ms. Fox:

In your letter dated March 12, 2004, on behalf of Sugartown Worldwide, Inc., you requested a tariff classification ruling.

The submitted sample, style 62126, is a woman’s 80% cotton, 16% polyester, 4% spandex, velour knit two-piece ensemble comprised of a cardigan (the upper garment) and pants (the lower garment). Both garments are of identical fabric construction, color, style and composition, and are of corresponding size. The outer surface of the cardigan measures more than 9 stitches per 2 centimeters in the horizontal direction and features the following: a drawstring hood, long hemmed sleeves, a full front opening with a zipper closure, 2 front side entry pockets in the waist area, and a hemmed bottom. The pants feature an elastic drawstring waist and long hemmed leg openings.

Style 62126 is being returned as requested.

The applicable subheading for the cardigan will be 6104.22.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s ensembles: of cotton: blouses, shirts and tops. The rate of duty will be 16.5% ad valorem. This is the rate of duty that would apply if the garments were entered separately and classified in subheading 6110.20.2075.

The applicable subheading for the pants will be 6104.22.0040, HTS, which provides for women’s ensembles: of cotton: trousers and breeches. The duty rate will be 14.9% ad valorem. This is the rate of duty that would apply if the garments were entered separately and classified in subheading 6104.62.2011.

The cardigan falls within textile category designation 339. The pants fall in category 348. Based upon international textile trade agreements products of China 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.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 Mike Crowley at 646-733-3049.

Sincerely,

Robert B. Swierupski
Director,

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