CLA-2-61:RR:NC:TA:359 F84805
Ms. Thea Costabile
Powers Express
27 Blake Avenue
Lynbrook, NY 11563
RE: The tariff classification of two women’s knit ensembles from China
Dear Ms. Costabile:
In your letter dated March 20, 2000, on behalf of N8tive Nits, 117 Little Plains Road, Huntington, NY 11743, you requested a tariff classification ruling.
You submitted two, 2 piece sets of women’s knit ensembles that are constructed from 85% acrylic, 15% wool fibers. Each garment of the ensembles has a style number. The ensembles are made up in identical fabric and put up for retail sale together. The ensembles are comprised of upper garments, cardigans; and lower garments, skirts. Both components of each ensemble are of the same color, style, composition, and are of corresponding sizes. The fabric of the cardigans measure more than 9 stitches per 2 centimeters in the horizontal direction. Style SM 809 is a cardigan that features a pointed collar, shoulder pads, long sleeves with woven turn back cuffs, a full front opening with 6 metal button closures, and two front rectangular woven strips with a metal button in the waist area. This feature simulates two waist pockets. The ends of the sleeves, the front placket, the rectangular strips and the upper section on the back panels are made with 100% cotton, woven fabric. There is a 100% cotton, ornamental woven rectangular strip with two metal buttons sewn on the lower back. Style SM 809S is a skirt that features an elastic waist, and in the front, a long 100% cotton, woven overlay strip that finishes into a slit. The skirt extends from the waist to below the knee.
Style SM 810 is a cardigan that features a mock woven collar, shoulder pads, long sleeves, and a full front opening with 7 metal button closures. The collar, sleeve ends, front placket and the upper section on the back panel are made with 100% cotton, woven fabric. Decorative stitching is sewn on the front panels. Style SM 810S is a skirt that features an elastic waist, and in the front, a long 100% cotton, woven overlay strip that finishes into a slit.
Your samples are being returned as requested.
The applicable subheading for the two cardigans will be 6104.23.0036, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ ensembles, knitted: of synthetic fibers: other: blouses, shirts and tops. The duty rate will be 32.9% ad valorem. This is the rate which would apply if the garments were entered separately and classified in subheading 6110.30.3055.
The applicable subheading for the two skirts will be 6104.23.0030, which provides for women’s or girls’ ensembles, knitted: of synthetic fibers: other: skirts and divided skirts. The duty rate will be 16.4% ad valorem. This is the rate of duty that would apply if the garments were entered separately and classified in subheading 6104.53.2010.
The two cardigans fall within textile category designation 639. The two skirts fall in category 642. 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 212-637-7077.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division