The tariff classification of a woman’s knit ensemble from Syria

PD D84485 November 30, 1998 CLA-2-61:PD:A:TC:I:I27 D84485 CATEGORY: Classification TARIFF NO.: 6104.23.0036; 6104.23.0032; 6106.20.2010; 6104.63.2011 Kevin Maher C-Air Customhouse Brokers International Freight Forwarders 153-66 Rockaway Boulevard Jamaica, NY 11434 RE: The tariff classification of a woman’s knit ensemble from Syria Dear Mr. Maher: In your letter dated November 6, 1998, you requested a tariff classification ruling on behalf of importer Skiva International. The submitted sample, style #BL-1, is a woman’s two-piece knit ensemble constructed from 100% polyester knitted fabric. The fabric is napped on the inner surface. Both components are of identical fabric construction, color, style, and composition and are of corresponding size. The upper component is a shirt, which features a v-shaped neckline, a full frontal opening secured by a zipper, long sleeves, and a straight hemmed bottom. The lower component is a pair of trousers, which feature an elasticized waistband with a drawstring. The trousers also have side slits on each trouser leg, which are secured by three metal snaps, and straight hemmed bottoms. The submitted sample will be returned under separate cover. The applicable subheading for the shirt will be 6104.23.0036 Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted: ensembles: of synthetic fibers: other: blouses, shirts and tops. The rate of duty will be 33.6% ad valorem. This is the rate of duty which would apply if the garments were entered separately and classified at subheading 6106.20.2010. The applicable subheading for the trousers will be 6104.23.0032 Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted: ensembles: of synthetic fibers: other: trousers and breeches. The rate of duty will be 29.3% ad valorem. This is the rate of duty which would apply if the garments were entered separately and classified at subheading 6104.63.2011. 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. Sincerely, (Signed by) Jayson P. Ahern Port Director Miami Service Port