The tariff classification of scrub top and pants from China or Taiwan

NY K89097 October 7, 2004 CLA-2-62:RR:NC:3:353 K89097 CATEGORY: Classification TARIFF NO.: 6206.40.3030; 6204.63.3510 Mr. Steven H. Wang WHL Customs Brokers Services 11222 South La Cienega Boulevard Suite # 355 Inglewood, CA 90304 RE: The tariff classification of scrub top and pants from China or Taiwan Dear Mr. Wang: In your letter dated September 10, 2004, on behalf of Bao Strong Garment International Manufacturing Company, Ltd., you requested a classification ruling. As requested, the sample will be returned to you. The submitted sample is that of unisex scrub top style 1010 and scrub pants style 2010 of woven 65% polyester and 35% cotton fabric. The top features a V-neckline, hemmed short sleeves, breast pocket and a hemmed bottom. The pants feature an enclosed waistband with a draw-string closure, a back pockets, no fly opening and hemmed bottoms. You are claiming this item to be a man’s nightwear set 6207.92.4010, HTS, and that it is sold as a set in a poly bag. However, you submitted literature that states the items are an unisex set, a short sleeve scrub top and an unisex drawstring scrub pant. The pull-on style pant doesn’t feature an open front that is characteristics of pajamas. The scrubs consist(s) of two or more garments. Note 13 of Section XI, of the HTSUSA, requires that the textile garments of different headings be separately classified, thus preventing classification of costumes consisting of two or more garments as sets. If a set cannot exist by application of Note 13, the articles that may be packaged with the garments must also be classified separately. The applicable subheading for the scrub top will be 6206.40.3030, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ blouses, shirts and shirt-blouses: of man-made fibers: other: other, other: women’s. The duty rate will be 26.9 percent ad valorem. The applicable subheading for the scrub pants will be 6204.63.3510, 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: trousers, bib and brace overalls, breeches and shorts: of synthetic fibers: other: other: other: other, trousers and breeches: women’s. The duty rate will be 28.6 percent ad valorem. The top falls within textile category designation 641. Based upon international textile trade agreements products of China and Taiwan are subject to quota and the requirement of visa. The pants fall within textile category designation 648. Based upon international textile trade agreements products of China and Taiwan 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 Kenneth Reidlinger at 646-733-3053. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division