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NY K87437




July 28, 2004
CLA-2-61:RR:NC:WA:361 NY K87437

CATEGORY: CLASSIFICATION

TARIFF NO.: 6108.32.0010; 6108.92.0015; 6208.22.0000; 6208.92.0010; 6208.92.0030; 6212.10.0020; 6404.19.35

Ms. Sanna Nimmo, Manager
Vx Intimate Studio, Inc.
10 W. 33rd Street, Suite 218
New York, NY 10001

RE: The tariff classification of various items of apparel from China.

Dear Ms. Nimmo:

In your letter dated July 6, 2004, you requested a classification ruling for various items of apparel. The submitted items will be returned, as requested.

Style VX-02 is a pair of pajamas for women, made from 100 percent polyester knit fabric. The camisole styled pajama top has ¼ inch adjustable shoulder straps, a v-shaped neckline in front, and a plain, hemmed bottom. The short pajama bottoms have an elasticized waistband and hemmed leg openings.

Style VX-03 is a pair of pajamas for women, made from 100 percent polyester knit fabric. The pullover pajama top has a rib knit collar, short sleeves, and a plain, hemmed bottom. The collar and sleeves are finished with overlock stitching creating a “lettuce” edge. The short pajama bottoms have an elasticized waistband and leg openings finished with overlock stitching creating a “lettuce” edge.

Style 534 consists of a pair of pajamas, a robe, and a pair of slip-on shoes, packaged together for sale as a “gift set.” The pajamas and robe are constructed from 100 percent polyester woven fabric. The camisole styled pajama top has ¼ inch adjustable shoulder straps, a knit openwork insert at the bust, and a hemmed bottom with side slits. The pants-length pajama bottom has an elasticized waistband and hemmed leg openings. The knee length robe has a collar, a full front opening with a belt closure, pockets below the waist, and a plain, hemmed bottom. The indoor slip-on shoes have a closed-toe, and open-heel with a textile upper and a rubber sole. We note that based on visual estimates, rubber/plastics is the constituent material of this outer sole with the greatest surface area in contact with the ground.

Style MI-01 consists of a bra, a garter belt, and a g-string made from 100 percent polyester knit openwork and woven fabrics.

Style VX-04 is a disposable panty constructed from 100 percent polyester non-woven fabric.

Although you have referred to styles 534 and MI-1 as sets, they will be classified as separate items, as required by note 13 to Section XI of the, Harmonized Tariff Schedule of the United States (HTS). That note states: Unless the context otherwise requires, textile garments of different headings are to be classified in their own headings even if put up in sets for retail sale.

The applicable subheading for styles VX-02 and VX-03 will be 6108.32.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for women's knit ...pajamas of man-made fibers. The rate of duty will be 16% ad valorem.

The applicable subheading for the pajamas of style 534 will be 6208.22.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for women's ...pajamas of man-made fibers. The rate of duty will be 16% ad valorem.

The applicable subheading for the robe of style 534 will be 6208.92.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for women's ...bathrobes of man-made fibers. The rate of duty will be 16% ad valorem.

The applicable subheading for the slip-on shoes of style 534 will be 6404.19.35, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s external surface is predominately textile materials (excluding accessories or reinforcements); in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “athletic footwear”; which has open toes or open heels; and which is over 10% by weight of rubber and/or plastics. The rate of duty will be 37.5% ad valorem.

The applicable subheading for the bra of style MI-01 will be 6212.10.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for Brassieres of man-made fibers. The rate of duty will be 16.9% ad valorem.

The applicable subheading for the garter belt of style MI-01 will be 6212.90.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for Garters and similar articles of man-made fibers. The rate of duty will be 6.6% ad valorem.

The applicable subheading for the g-string of style MI-01 will be 6108.92.0015, Harmonized Tariff Schedule of the United States (HTS), which provides for women’spantiesand similar articles, knitted or crocheted: Of man-made fibers. The rate of duty will be 16% ad valorem.

The applicable subheading for style VX-04 will be 6208.92.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for women’spantiesand similar articles: Of man-made fibers. The rate of duty will be 16% ad valorem.

Styles VX-02, VX-03, and the pajamas of style 534 fall within the textile category designation 651; the robe of style 534 falls within textile category designation 650; the bra of style MI-01 falls within textile category designation 649; the garter belt of style MI-01 falls within textile category designation 659; style VX-04 and the g-string of style MI-01 fall within textile category designation 652 . 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.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 Angela De Gaetano at 646-733-3052.

Sincerely,

Robert B. Swierupski
Director,

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