CLA-2-61:RR:NC:TA:359 K80002
Mr. John Nagel
Sara Lee Branded Apparel
1000 East Hanes Mill Road, 4th Floor
Winston-Salem, NC 27105
RE: The tariff classification of women’s knit garments from Taiwan
Dear Mr. Nagel:
In your letter dated October 8, 2003, on behalf of Champion Jogbra, you requested a tariff classification ruling.
You submitted two samples of women’s garments ( jacket and trousers) that are constructed from 92% cotton, 8% spandex, knit fabric. The two garments will be imported as a track suit under style number CE4000 and as separates under style number CE3026 (jackets) and style number CE3027 (trousers).
Style number CE4000 is a woman’s track suit comprised of a jacket and trousers. The jacket features a stand up collar, long sleeves with self-fabric tightened cuffs, a full front opening with a zipper closure, one front inset pocket with a zipper closure in the waist area, and a self-fabric tightened banded bottom. Vertical strips are on the sleeves extending from the shoulders to the sleeve cuffs. An “Elite” fabric label is sewn in the bottom right side seam. The trousers feature an elastic waist and long, hemmed leg openings. Vertical strips on the outer legs extend from the waist to the hemmed bottom. An “Elite” fabric label is sewn in the strip of the right leg at the bottom.
Style number CE3026, the jacket, and style number CE3027, the trousers, have the same description respectively as the description for the jacket and trousers of style number CE4000.
Your samples are being returned as requested.
If style CE4000 is imported as a track suit, the applicable subheading for the jacket will be 6112.11.0020, Harmonized Tariff Schedule of the United States (HTS), which provides track suits…knitted: of cotton: garments described in heading 6101 or 6102: women’s or girls’. The rate of duty will be 15.1% ad valorem. The applicable subheading for the trousers will be 6112.11.0060, which provides for track suits…knitted: of cotton: trousers: women’s or girls’. The duty rate will be 15.1% ad valorem.
If the two-pieces of the track suit are imported as separates, the applicable subheading for the jacket will be 6102.20.0010, which provides for women’s overcoats…windbreakers, and similar articles, knitted, other than those of heading 6104: of cotton: women’s. The rate of duty will be 28.4% ad valorem. The applicable subheading for the trousers will be 6104.62.2006, which provides for women’s trousers, knitted: of cotton: other: women’s: containing 5 percent or more by weight of elastomeric yarn or rubber thread. The duty rate will be 15.1% ad valorem.
The jacket falls within textile category designation 335. The trousers fall in category 348. Based upon international textile trade agreements products of Taiwan are subject to quota and the requirement of a visa.
The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.cbp.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.
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 Mike Crowley at 646-733-3049.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division