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NY K86350




June 21, 2004
CLA-2-61:RR:NC:TA:359 K86350

CATEGORY: CLASSIFICATION

TARIFF NO.: 6104.23.0026; 6104.23.0032

Mr. Evan Perroncino
Classic Customs Brokers Corp.
Cargo Bldg. 80, Room 205
Jamaica, NY 11434

RE: The tariff classification of a woman’s knit ensemble from Bangladesh, Taiwan and Indonesia

Dear Mr. Perroncino:

In your letter dated May 20, 2004, you requested a classification ruling on behalf of Importex, Inc. As requested, your sample is being returned to you. You stated in a telephone conversation with the appropriate National Import Specialist Associate that the two submitted garments will be put up for retail sale together.

Your sample, style A51957/A5195, is a two-piece woman’s 50% polyester, 50% cotton knit 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 drawstring hood, long sleeves with rib knit 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.

The applicable subheading for the jacket will be 6104.23.0026, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ ensembles, knitted: of synthetic fibers: other: garments described in heading 6102. The duty rate will be 28.2% ad valorem. This is the rate of duty that would apply if the garment was entered separately and classified in subheading 6102.30.2010.

The applicable subheading for the pair of trousers will be 6104.23.0032, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ ensembles, knitted: of synthetic fibers: other: trousers or breeches. The duty rate will be 28.2% ad valorem. This is the rate that would be applicable if the garment was entered separately and classified in subheading 6104.63.2011.

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 garment is a blend of 50% cotton, 50% polyester, the garment will be classified under the provision that occurs last – that is, man-made fibers.

Garments that are claimed to be constructed from such a blend are subject, upon importation, to laboratory analysis by U.S Customs and Border Protection to verify the actual weight of the component fibers. Please be advised that even a slight variation from the above stated fiber content may affect the classification and the textile category designation of the subject garment.

The jacket falls within textile category designation 635. The pair of trousers falls within textile category designation 648. Based upon international textile trade agreements products of Bangladesh, Taiwan and Indonesia 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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