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NY M84860




July 27, 2006

CLA-2-61:RR:NC:WA:361 NY M84860

CATEGORY: CLASSIFICATION

TARIFF NO.: 6102.20.0010; 6104.52.0010; 6104.62.2011; 6108.91.0030

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

RE: The tariff classification of women’s garments from Malaysia.

Dear Ms. York:

In your letter dated May 25, with supplemental information received on June 16, 2006 you requested a classification ruling for several women’s garments. The samples will be returned, as requested.

All of the garments are constructed from 70 percent cotton, 30 percent polyester velour (pile) fabric.

Style 135998 is a pair of Capri length pants with a two-inch wide waistband with a drawstring, two front pockets and a hemmed bottom.

Style 134945 is a pair of ankle length pants with a two-inch wide waistband with a drawstring, two front pockets and a hemmed bottom.

Style 135997 is a mini skirt with a two-inch wide waistband with a drawstring, two front pockets and a hemmed bottom.

Style 1345966 is a hip length jacket with a full front opening and a zipper closure, a hood with a drawstring, long sleeves with rib knit cuffs, front kangaroo styled pockets, and a fitted rib knit bottom.

Style 136000 is a knee length robe with a full front opening and a zipper closure, a hood, long sleeves with rib knit cuffs, front kangaroo styled pockets, a drawstring waistband and a hemmed bottom with side slits.

As noted above, the submitted garments are constructed of a pile fabric. Section XI, subheading note 2 of the Harmonized Tariff Schedules indicates the manner in which the fiber content of a pile fabric is determined. That note states, in pertinent part: 2. (A) Products of chapters 56 to 63 containing two or more textile materials are to be regarded as consisting wholly of that textile material which would be selected under note 2 to this section for the classification of a product of chapters 50 to 55 or of heading 5809 consisting of the same textile materials. (B) For the application of this rule:
(b) In the case of textile products consisting of a ground fabric and a pile or looped surface no account shall be taken of the ground fabric;

You have indicated that the pile portion of the fabric is 100 percent cotton. Therefore, the garment is considered to be “of cotton.”

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, except for the robe, they will not be classified in heading 6108 as sleepwear.

The applicable subheading for styles 135998 and 134945 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 135997 will be 6104.52.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’sskirts knitted or crocheted: Of cotton. The duty rate will be 8.3 percent ad valorem.

The applicable subheading for style 1345966 will be 6102.20.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’sovercoats, carcoatsand similar articles, knitted or crocheted: Of cotton. The duty rate will be 15.9 percent ad valorem.

The applicable subheading for style 136000 will be 6108.91.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’sbathrobesknitted or crocheted: Of cotton. The duty rate will be 8.5 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 135998 and 134945 fall within textile category designation 348; style 135997 falls within textile category designation 342; style 1345966 falls within textile category designation 335; style 136000 falls within textile category designation 350. 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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