The tariff classification of shirt and pants from China.

NY M84224 August 4, 2006 CLA-2-62:RR:NC:3:353 M84224 CATEGORY: Classification TARIFF NO.: 6205.30.2070, 6204.63.3510 Mr. David H. Cahn Dynamic Hardware Concepts LLC 400 Leland Ave. Plainfield, NJ 07062 RE: The tariff classification of shirt and pants from China. Dear Mr. Cahn: This replaces Ruling Number NY L85467, dated June 28, 2005, in which you requested a classification ruling on wearing apparel that did not have style numbers; you have now supplied style numbers for the items. A complete corrected ruling follows. The submitted samples are Style #s 36083 Med, 36084 Large and 36085 Xlarge Costume Jacket and Pants that you state are constructed of knit fabric. Examination reveals the items to be a shirt and pants constructed of woven fabric. Further, costumes must be “not normal articles of apparel;” your merchandise is a normal article of apparel with silk screening that imparts the look of a martial arts uniform. The “jacket” is a long sleeve shirt constructed of woven 65% polyester, 35% cotton fabric. It is fully finished, and features a collar, left over right full front button closure and two button closure chest patch pockets. The pants are constructed of woven 65% polyester, 35% cotton fabric, are fully finished, have no fly or pockets, and feature and elasticized tunnel waist. Although the shirt and pants are packaged together, Style #s 36083 Med, 36084 Large and 36085 Xlarge consist of two garments. Note 13 of Section XI, of the HTSUS, requires that textile garments of different headings be separately classified, thus preventing classification as a set put up for retail sale. The applicable subheading for the Style #s 36083 Med, 36084 Large and 36085 Xlarge shirt will be 6205.30.2070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Men’s or boys’ shirts: Of man-made fibers: Other: Other: Other: Other: Men’s.” The duty rate will be 29.1 cents per kilogram plus 25.9 percent as valorem. The applicable subheading for the Style #s 36083 Med, 36084 Large and 36085 Xlarge pants will be 6204.63.3510, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Women’s or girls’…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 shirt falls within textile category designation 640; the pants fall 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 Kenneth Reidlinger at 646-733-3053. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division