CLA-2-61:S:N:N5:359 810244
Ms. Ellen Rosenberg
Siegel, Mandell and Davidson
One Astor Plaza
1515 Broadway, 43rd Floor
New York, NY 10036
RE: Correction of NYRL 810244
Dear Ms. Rosenberg:
We refer to New York Ruling Letter (NYRL) 810244, dated June 10, 1995, addressed to you on behalf of Women's Specialty Retailing Group, a division of U.S. Shoe Corp. In that ruling we classified Style number 28702/28502 as a woman's knit, two-piece ensemble, consisting of a cardigan and a skirt; and we classified Style number 28730 as a woman's knit, pair of pants. We stated that the pants were to be imported separately.
You recently informed us that we were mistaken in our understanding of the nature of the merchandise which will be imported as Style number 28730. According to your presentation, the importations for this style will consist of a woman's knit, two-piece set, consisting of a cardigan and a pair of pants that are dyed in different colors. The fiber content of each piece in the set is 70% acrylic, 30% wool. The description of the cardigan is the same as that for Style number 28702/28502 found in NYRL 810244. The description of the pants used for Style number 28730 in the original ruling applies to the pants of this two-piece set. To reiterate, the two garments of the two-piece set, Style number 28730, the cardigan and the pair of pants, are not considered an ensemble for tariff purposes because each one of them is dyed in a different color from the other.
Style number 28730, the cardigan, is classified in item number 6110.30.1560, Harmonized Tariff Schedule of the United States(HTS), which provides for sweaters, pullovers, and similar articles, knitted, of man-made fibers, other, containing 23 percent or more by weight of wool, other, women's. The rate of duty is 17% ad valorem and the textile quota category is 438.
Style number 28730, the pair of pants, is classified in item number 6104.63.1510, HTS, which provides for women's trousers, knitted, of synthetic fibers, other, containing 23 percent or more by weight of wool. The rate of duty is 16.8% ad valorem, and the textile quota category is 448.
If you have any additional questions concerning this matter, please contact Mike Crowley at 212-466-5852. Your samples are returned, as requested.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport