The tariff classification of two women’s knit garments from Taiwan.

NY F83586 March 21, 2000 CLA-2-61:RR:NC:WA:361 F83586 CATEGORY: Classification TARIFF NO.: 6104.63.2011; 6110.30.3055 Ms. Alison M. Baron Sharretts, Paley, Carter & Blauvelt, P.C. 67 Broad Street New York, NY 10004 RE: The tariff classification of two women’s knit garments from Taiwan. Dear Ms. Baron: In your letter dated February 24, 2000 you requested a classification ruling for two women’s knit garments on behalf of Donna Karan Intimates, a division of Wacoal America, Inc. The samples are being returned, as you requested. Style 311103 is a woman’s pullover constructed from 100% polyester knit fabric. The garment has a collar; long sleeves; a chest patch pocket; and a shirt-tail bottom. Style 316103 is a pair of woman’s pants constructed from 100% polyester knit fabric. The pull-on pants extend to the ankles and have an elasticized waistband. Although you have indicated that these garments are sold as sleepwear in intimate apparel departments, based on the physical characteristics and the appearance of the garments, we do not believe they are intimate garments of heading 6108. The applicable subheading for style 316103 will be 6104.63.2011, Harmonized Tariff Schedule of the United States (HTS), which provides for women's…trousers…knitted or crocheted: Of synthetic fibers. The rate of duty will be 28.9 percent ad valorem. The applicable subheading for style 311103 will be 6110.30.3055, Harmonized Tariff Schedule of the United States (HTS), which provides for pullovers…knitted or crocheted: Of man-made fibers: Women’s or girls’. The rate of duty will be 32.9 percent ad valorem. Style 316103 falls within the textile category designation 648; style 311103 falls within the textile category designation 639. Based upon international textile trade agreements, garments imported from Taiwan are subject to a visa requirement and quota restraints. 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 Angela De Gaetano at 212-637-7029. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division