The tariff classification of a pair of women’s knit pants and pullover from Taiwan.

NY J87298 September 26, 2003 CLA-2-61:RR:NC:WA:361 NY J87298 CATEGORY: Classification TARIFF NO.: 6104.63.2011; 6110.30.3055 Mr. R. Trace Garrett Associated Merchandising Corporation 500 Seventh Avenue New York, NY 10018 RE: The tariff classification of a pair of women’s knit pants and pullover from Taiwan. Dear Mr. Garrett: In your letter dated August 22, 2003, you requested a tariff classification ruling. The submitted samples, Style #PT4A051S, is a pair of women’s knit pants and pullover. The pull-on pants are constructed from 55% acrylic, 45% cotton knit fabric and feature an elasticized waistband with a drawstring, side seam pockets, and hemmed leg openings. The sleeveless pullover of Style #PT4A051S is constructed from 55% acrylic, 45% cotton and features a shirt style collar, and a tubular knit bottom. We are returning your samples as you requested. The applicable subheading for the pants of Style PT4A051S will be 6104.63.2011, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ trousers, bib and brace overalls, breeches and shorts (other than swimwear) knitted or crocheted, trousers, bib and brace overalls, breeches and shorts, of synthetic fibers, other, trousers and breeches, women’s other. The rate of duty will be 28.4% ad valorem. The pants of Style PT4A051S fall within textile category designation 648. Based upon international textile trade agreements this category, from Taiwan, is subject to quota restraints and visa requirements. The applicable subheading for the pullover of Style PT4A051S will be 6110.30.3055, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted, of man-made fibers, other, other, women’s or girls. The rate of duty will be 32.2% ad valorem. The pullover of Style PT4A051S falls within textile category designation 639. Based upon international textile trade agreements this category, from Taiwan, is subject to quota restraints and visa requirements. 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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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 DeGaetano at 646-733-3052. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division