CLA-2-61:RR:NC:TA:359 K84475
Mr. Rolando E. Portal
ABC Distributing, LLC
6301 East 10th Avenue
Hialeah, Florida 33013
RE: The tariff classification of a woman’s knit ensemble from China
Dear Mr. Portal:
In your letter dated March 23, 2004, you requested a classification ruling. As requested, your sample is being returned to you.
Your sample, style 261135, is a two-piece woman’s 80% polyester, 20% cotton terry knit ensemble. Each garment of the ensemble is made up in identical fabric and put up for retail sale together. The ensemble is comprised of an upper body garment, a cardigan; and a lower garment, a pair of trousers. Both components of the ensemble are of the same color, style, composition, and are of corresponding colors and are corresponding sizes. The outer surface of the fabric of this ensemble measures more than nine stitches per two centimeters in the horizontal direction. The cardigan features a drawstring hood, long sleeves with hemmed cuffs, a full front zippered closure, kangaroo pockets and a ribbed hemmed bottom. The trousers feature an elastic, drawstring waist and a long hemmed leg opening.
In your ruling request, you recommended classification of the upper body garment of style 261135 under HTS 6104.23.0026 as a jacket. However, the garment lacks a tightening at the cuffs and at the bottom.
The applicable subheading for the cardigan will be 6104.23.0042, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ ensembles, knitted: of synthetic fibers: other: other. 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 6110.30.3055.
The applicable subheading for the pairs of trousers will be 6104.23.0032, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ ensembles, knitted: of synthetic fibers: other: trousers or breeches. The duty rate will be 28.2% ad valorem. This is the rate that would be applicable if the garment was entered separately and classified in subheading 6104.63.2011.
The cardigan falls within textile category designation 639. The pair of trousers falls within textile category designation 648. Based upon international textile trade agreements products of China 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.customs.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