The tariff classification of a woman’s knit ensembles from Thailand

NY L85958 July 18, 2005 CLA-2-61:RR:NC:TA:359 L85958 CATEGORY: Classification TARIFF NO.: 6104.23.0032; 6104.23.0036 Mr. Rolando E. Portal ABC Distributing, LLC 6301 East 10th Avenue Hialeah, FL 33013 RE: The tariff classification of a woman’s knit ensembles from Thailand Dear Mr. Portal: In your letter dated June 17, 2005, you requested a classification ruling. As requested, your sample is being returned to you. Your sample, style 413163, is a two-piece woman’s 100% polyester knitted ensemble. Each garment of the ensemble is made up in identical fabric and put up for retail sale together. The ensemble is comprised of an upper body garment, a cardigan; and a lower garment, a pair of trousers. Both components of the ensemble are of the same color, style, composition, and are of corresponding colors and are corresponding sizes. The cardigan features a mock collar, long hemmed sleeves, a full front zippered closure, two zippered pockets, and a hemmed bottom that does not provide a tightening at the waist. The outer surface of the fabric of the cardigan measures more than nine stitches per two centimeters in the direction in which the stitches were formed. The trousers feature an elastic waistband and long hemmed leg openings. The applicable subheading for the cardigan 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% ad valorem. This is the rate of duty that would apply if the garment was entered separately and classified in subheading 6110.30.3055. The applicable subheading for the pair of trousers will be 6104.23.0032, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ ensembles, knitted: of synthetic fibers: other: trousers or breeches. The duty rate will be 28.2% ad valorem. This is the rate that would be applicable if the garment was entered separately and classified in subheading 6104.63.2011. The cardigan falls within textile category designation 639. The pair of trousers falls within textile category designation 648. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov. 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 646-733-3049. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division