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NY M83559




May 31, 2006

CLA-2-61:RR:NC:WA:361 NY M83559

CATEGORY: CLASSIFICATION

TARIFF NO.: 6104.62.2011; 6104.62.2030; 6109.10.0040

Ms. Lisa York
Target Customs Brokers Inc.
33 South Sixth Street Mail Stop-3315
Minneapolis, Minnesota 55402

RE: The tariff classification of women’s pants, shorts, and t-shirt from the Philippines and Cambodia.

Dear Ms. York:

In your letter dated May 17, 2006 you requested a classification ruling for several women’s garments. The samples will be returned, as requested.

Style 4176 is a pair of women’s shorts constructed from 100 percent cotton knit fleece fabric. The shorts have a two-inch rib knit waistband with a draw cord, and unfinished leg openings.

Style 4175 is a pair of women’s cropped pants constructed from 100 percent cotton knit fabric. The pants also have a two-inch rib knit waistband with a draw cord, and unfinished leg openings.

Style 4173 is a woman’s T-shirt constructed from 100 percent lightweight cotton jersey fabric. The T-shirt has an unfinished neckline, short sleeves that have unfinished edges, and an unfinished bottom.

Although you have described the garments as sleepwear, their appearance, as well as the ambiguous manner in which similar items are merchandised, indicated that they are multi-use items. As such, they will not be classified in heading 6108 as sleepwear.

The applicable subheading for style 4176 will be 6104.62.2030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’sshorts knitted or crocheted: Of cotton. The duty rate will be 14.9 percent ad valorem.

The applicable subheading for style 4175 will be 6104.62.2011, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’strousers knitted or crocheted: Of cotton. The duty rate will be 14.9 percent ad valorem.

The applicable subheading for style 4173 will be 6109.10.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for T-shirtsknitted or crocheted: Of cotton. The duty rate will be 16.5 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

Styles 4175 and 4176 fall within textile category designation 348; style4173 falls within textile category designation 339. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov.

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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