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NY N020567




January 2, 2008

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6104.42.0010, 6104.62.2030, 6204.62.4056, 6204.62.4021

Ms. Maria Ojeda
Quicksilver
5600 Argosy Circle Bldg #300
Huntington Beach, CA. 92649

RE: The tariff classification of women’s garments from Macau

Dear Ms. Ojeda:

In your letter dated December 3, 2007 you requested a classification ruling.

Style L450414 is a women’s sleeveless empire style dress constructed of a 60% cotton 40% polyester knitted fabric. The garment features adjustable spaghetti straps, a v-shaped front neckline, and an overlock stitch finish at the garment bottom. The dress extends from the shoulders to the mid-thigh.

Style L450416 is a pair of women’s shorts constructed of 60 percent cotton and 40 percent polyester knit fabric. The pull on garment features hemmed leg openings, a faux fly and a tunnel elastic knit waistband with an outside twill tape drawstring. The top of the waistband is unfinished.

Style L450417 is a pair of women’s shorts constructed of 100 percent cotton woven fabric. The pull on shorts feature leg openings finished with self fabric capping, a faux fly, a gathered elasticized waistband and a small embroidery on the bottom of the left leg.

Style L450418 is a pair of women’s pants constructed from 100 percent cotton woven fabric. The pull on capri style pants feature hemmed leg openings, a faux fly and a tunnel elastic knit waistband with an outside twill tape drawstring. The top of the waistband is finished with an overlock stitch.

In your request, you describe all the styles as sleepwear and state they will be marketed as loungewear.  Based on appearance and marketing, they are capable of multiple uses. As such, these garments will not be classified as sleepwear in heading 6108.

We are returning your samples as you requested.

The applicable subheading for style L450414 will be 6104.42.0010, HTSUS, which provides for dresses, knitted: of cotton: women’s. The duty rate will be 11.5% ad valorem.

The applicable heading for style L450416 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.

The applicable subheading for style L450417 will be 6204.62.4056, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s shorts (other than swimwear): Of cotton: other: other: other: other: women’s shorts. The duty rate will be 16.6% ad valorem.

The applicable subheading for style L450418 will be 6204.62.4021, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s trousers: Of cotton: other: other: other: other: women’s trousers: other. The duty rate will be 16.6% 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 L450414 falls within textile category 336. Styles L450416, L450417 and L450418 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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