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NY L82169





January 31, 2005

CLA-2-61:RR:NC:WA:361 NY L82169

CATEGORY: CLASSIFICATION

TARIFF NO.: 6104.62.2030; 6106.10.0010

Ms. Betty Coats
Kmart Management Corporation
Resource Center
3100 West Big Beaver Road
Troy, MI 480483

RE: The tariff classification of a pair of women’s knit shorts and knit blouse from Taiwan - correction to ruling K81315.

Dear Ms.Coats:

This letter is being issued to correct an error in NY Ruling L81315. Based upon the information provided, the style numbers originally submitted were reversed. A complete corrected ruling follows.

In your original letter dated December 15, 2005, you requested a tariff classification ruling on a pair of women’s knit shorts and knit blouse. The items were returned in conjunction with the original ruling.

Style #JBU52736011 - A pair of women’s shorts constructed from 81% cotton, 13% polyester, and 6% spandex knit fabric. The garment features a wide elasticized waistband with a drawstring, and hemmed leg openings.

Style #JBU52736012 - A woman’s blouse constructed from 81% cotton, 13% polyester, and 6% spandex knit fabric. The sleeveless garment features a hood, a full front opening with a zipper closure, and a banded bottom. The fabric of the shirt has more than 10 stitches per centimeter counted in both the horizontal and vertical directions.

You have referred to these garments as sleepwear, however, based on appearance, they seem to be capable of multiple uses. As such, and in the absence of persuasive information as to the manner in which they are marketed and sold, these garments will not be classified as sleepwear in heading 6108.

The applicable subheading for the shorts, Style JBU52736011, will be 6104.62.2030, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ shorts, knitted or crocheted, of cotton. The rate of duty will be 14.9% ad valorem.

The applicable subheading for the blouse, Style JBU52736012, will be 6106.10.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ blouses and shirts, knitted or crocheted, of cotton. The rate of duty will be 19.7% ad valorem.

Style JBU52736011 falls within textile category designation 348; style JBU52736012 falls within textile category designation 339. 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 DeGaetano at (646) 733-3052.

Sincerely,

Robert B. Swierupski
Director,

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