CLA-2-62:RR:NC:N3:361 M87320

Mr. Daniel Gazitua, Director, Imports
Supreme International
3000 NW 107 Avenue
Miami, FL 33172

RE: The tariff classification women’s knit pants and an upper body garment from Vietnam.

Dear Mr. Gazitua:

In your letter dated October 26, 2006, you requested a tariff classification ruling for two women’s knit garments. Style J70943 is a pair of women’s pants constructed from 100 percent rayon knit fabric. The pants have a waistband with a drawstring and hemmed legs.

Style J70747, is also constructed from 100 percent rayon knit fabric. The tunic length pullover has a deep, wide V neckline that extends to the waist, a drawstring below the waist, side seam pockets below the waist, side slits, and a hemmed bottom. The garment does not provide sufficient coverage of the bust.

The applicable subheading for style J70943 will be 6104.69.2030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s…trousers…knitted or crocheted: Of artificial fibers. The rate of duty will be 28.2 percent ad valorem.

The applicable subheading for style J70747 will be 6114.30.3070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other garments, knitted or crocheted: Of man-made fibers: Other: Women’s or girls’. The rate of duty will be 14.9 percent 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 J70943 falls within textile category designation 648; style J70747 falls within textile category 659. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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.).

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 Angela DeGaetano at 646-733-3052.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division