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NY N004195




December 22, 2006

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6104.23.0032; 6104.23.0036; 6104.63.2011; 6110.30.3059

Ms. Lisa Schulte
Associated Merchandising Corporation
7000 Target Parkway N. NCD-4456
Brooklyn Park, MN 55445

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

Dear Ms. Schulte:

In your letter dated December 1, 2006, you requested a classification ruling for women’s garments. The garments will be returned, as requested.

Styles F7IA220 and F7IA223 both consist of an upper and lower body garment and both are constructed from 100 percent polyester knit heavily velour fabric. The garments will be sold as sets. The fabric has more than nine stitches per two centimeters measured in the direction the fabric was formed. The upper body garment of style F7IA220 is a cardigan styled garment with a collar, a full front opening with a zipper closure, long sleeves, patch pockets below the waist, and a hemmed bottom. The front opening and pockets are trimmed with satin fabric. The pants of style F7IA220 have an elasticized waistband with a satin drawstring and hemmed legs. The upper body garment of style F7IA223 is a pullover with a V neckline, long sleeves, a breast pocket, and a hemmed bottom with side slits. The neckline, pocket and sleeves are trimmed with satin fabric. The pants of style F7IA223 have an elasticized waistband with a satin drawstring and hemmed legs.

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.

These two-piece sets are classified as ensembles. They are made up of identical fabric and put up for retail sale together. Both components of each ensemble are of the same color, style, composition, and are of corresponding sizes. The outer surface of the pullover measures more than 9 stitches per 2 centimeters in the horizontal direction.

The applicable subheading for the upper body garment of both styles will be 6104.23.0036, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ ensembles, knitted: of synthetic fibers: other: blouses, shirts and tops. The duty rate will be 32% ad valorem. This is the rate of duty that would apply if the garment was entered separately and classified in subheading 6110.30.3059.

     The applicable subheading for the pants of both styles will be 6104.23.0032, which provides for women’s or girls’ ensembles, knitted: of synthetic fibers: trousers and breeches. The duty rate will be 28.2% ad valorem. This is the rate that would apply if the garment was entered separately and classified in subheading 6104.63.2011.

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/.

The upper body garments of both styles fall within textile category 639; the pants of both styles fall within textile category 648. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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 DeGaetano at 646-733-3052.

Sincerely,

Robert B. Swierupski
Director,

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