CLA-2-61:OT:RR:NC:N3:361
Mr. Shau Ashkenazy
Exist, Inc.
1650 NW 23rd Avenue
Fort Lauderdale, FL 33311
RE: The tariff classification of women’s knit pants and jackets
Dear Mr. Ashkenazy:
In your letter dated September 12, 2011 you requested a classification ruling.
The submitted sample, Style R100, is a pair of women’s pants constructed of 80 percent cotton and 20 percent polyester pile knit fabric. The pile is constructed of 80 percent cotton and 20 percent polyester. The garment features hemmed leg openings and an elasticized waistband with a drawstring.
The submitted sample, style R140, is a woman’s jacket made from 80% cotton and 20% polyester velour, knit fabric. The jacket features a full front opening with a zipper closure, a hood that can be tightened by means of a drawstring, two kangaroo pockets at the waist, long sleeves with tight fitting rib knit cuffs, and a tight fitting rib knit bottom band. The garment extends to below the waist.
You state these items will be imported as separates and as sets. Based upon Section XI note 14, these garments when imported together as a jacket/pants set will be separately classifiable.
Note 14 states the following:
Unless the context otherwise requires, textile garments of different headings are to be classified in their own headings even if put up in sets for retail sale. For the purposes of this note, the expression "textile garments" means garments of headings 6101 to 6114 and headings 6201 to 6211.
Also, please note that Section XI subheading note 2(B) states that:
In the case of textile products consisting of a ground fabric and a pile or
looped surface no account shall be taken of the ground fabric;
Accordingly, the classification of these garments will be based on the pile surface.
We are returning your samples as you requested.
The applicable subheading the pants, style R100, will be 6104.62.2011, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s trousers (other than swimwear): Knitted or crocheted: Of cotton: Other. The duty rate will be 14.9% ad valorem.
The applicable subheading for the jacket, R140, will be 6102.20.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s or girls’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles, knitted or crocheted, other than those of heading 6104: Of cotton: Women’s. The duty rate will be 15.9% 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/.
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
National Commodity Specialist Division