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NY N013383





July 25, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6106.10.0010, 6104.62.2011, 6104.62.2030

Ms. Lisa York
Target Customs Brokers, Inc.
Global Trade Operations
7000 Target Parkway North
NCD-0456
Brooklyn Park, Minnesota 55445

RE: The tariff classification of three women’s garments from Vietnam

Dear Ms. York:

In your letter dated June 20, 2007 you requested a classification ruling.

Style 216547 (DPCIs 020/02/2301-2340) is a woman’s shirt constructed of 100 percent cotton rib knit fabric. The garment features a partial front opening with a seven button closure, a scoop neckline in front and long hemmed sleeves. The garment has at least 10 or more stitches per linear centimeter measured in both directions.

Style 215795 (DPCIs 020/03/1881-1890) is a pair of women’s pants constructed of 100 percent cotton rib knit fabric. The garment features hemmed leg openings and a flat elasticized waistband with a drawstring.

Style 215888 (DPCIs 020/03/1861-1870) is a pair of women’s shorts constructed of 100 percent cotton rib knit fabric. The garment features hemmed leg openings and a flat elasticized waistband with a drawstring.

In your request, you also question whether all the styles listed above are classifiable as sleepwear or loungewear.  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.

We are returning your samples as you requested.

The applicable subheading for style 216547 (DPCIs 020/02/2301-2340) will be 6106.10.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s or girls’ blouses and shirts, knitted or crocheted: Of cotton: Women’s. The duty rate will be 19.7% ad valorem.

The applicable subheading for style 215795 (DPCIs 020/03/1881-1890) will be 6104.62.2011, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Trousersknitted or crocheted: Trousers: Of cotton: Other: Trousers: Women’s: Other. The duty rate will be 14.9% ad valorem.

The applicable subheading for style 215888 (DPCIs 020/03/1861-1870) will be 6104.62.2030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Shortsknitted or crocheted: Shorts: Of cotton: Other: Shorts: Women’s. The duty rate will be 14.9% 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/.

Style 216547 (DPCIs 020/02/2301-2340) falls within textile category 339. Styles 215795 (DPCIs 020/03/1881-1890) and 215888 (DPCIs 020/03/1861-1870) fall within textile category 348. 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 Peggy Fitzgerald at 646-733-3052.

Sincerely,

Robert B. Swierupski
Director,

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