The tariff classification of a woman’s knit shirt, and pants from Vietnam.

NY L88734 December 9, 2005 CLA-2-61:RR:NC:WA:361 NY L88734 CATEGORY: Classification TARIFF NO.: 6104.62.2006; 6106.10.0010 Ms. Burnadette Purcell QVC, Inc.. Studio Park 1200 Wilson Drive West Chester, PA 19380-4262 RE: The tariff classification of a woman’s knit shirt, and pants from Vietnam. Dear Ms. Purcell: In your letter dated November 9, 2005, you requested a tariff classification ruling for two women’s garments. The submitted sample, Style #A70226, consists of a shirt, and pants. The shirt and pants are constructed from 95% cotton and 5% spandex, French terry knit fabric. The shirt of Style #A70226 features a stand-up collar, long sleeves with zippers at the cuffs, two chest pockets with zippers, a full front opening with a zipper closure, and a hemmed bottom. The shirt has more than 10 stitches per centimeter counted in both the horizontal and vertical directions. The pants of Style #A70226 features an elasticized waistband, pockets at both sides, and hemmed leg openings. We are returning your samples as you requested. The applicable subheading for the pants of Style A70226, will be 6104.62.2006, 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, of cotton, other, trousers and breeches, women’s, containing 5 percent or more by weight of elastomeric yarn or rubber thread. The rate of duty will be 14.9% ad valorem. The applicable subheading for the shirt of Style A70226 will be 6106.10.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ blouses and shirts, knitted or crocheted, of cotton, women’s. The rate of duty will be 19.7% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. The shirt of Style A70226 falls within textile category designation 339. The pants of Style A70226 fall within textile category designation 348. 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 Angela DeGaetano at (646) 733-3052. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division