The tariff classification of three women’s knit garments from China.

NY M87278 November 16, 2006 CLA-2-61:RR:NC:WA:361 NY M87278 CATEGORY: Classification TARIFF NO.: 6104.63.2011; 6109.90.1090; 6110.30.3059 Ms. Jennifer Ruiz Desert Rose Group 250 W. 39th Street, Suite 300 New York, NY 10018 RE: The tariff classification of three women’s knit garments from China. Dear Ms. Ruiz: In your letter dated October 26, 2006, you requested a classification ruling for three women’s knit garments. The submitted samples will be returned to you, as requested. Style 2760 consists of three garments constructed from 100 percent polyester knit fabric, a cardigan, an upper body garments similar to a tank top and a pair of pants. . The cardigan of style 2760 has a full front opening with a hook and eye at the neck, long sleeves, and overlock stitching finishing the bottom. The fabric is wholly pleated, dotted with small pieces of what appears to be metalized plastic. The garment similar to a tank top of style 2760 has a U shaped neckline in front and back, shoulder straps that measure 2 ¼ inches across, and overlock stitching finishing the bottom. The fabric is wholly pleated and decorated as the cardigan. The fully lined pants of style 2760 have an elasticized waistband, and hemmed legs. The fabric is neither pleated nor decorated. You have suggested that the garments be classified as a suit. Chapter 61, Note 3 defines a suit, in part, as ”…a set of garments…made up, in respect of their outer surface, in identical fabric…” As noted above, the submitted sample consists of garments made from non-identical fabric, therefore does not meet the first basic requirement of a suit. The applicable subheading for the cardigan of style 2760 will be 6110.30.3059, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters…and similar articles, knitted or crocheted: Of man-made fibers: Other: Women’s or girls’. The duty rate will be 32% ad valorem. The applicable subheading for the upper body garment similar to a tank top of style 2760 will be 6109.90.1090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Tank tops and similar garments, knitted or crocheted: Of man-made fibers: Women’s. The duty rate will be 32% ad valorem. The applicable subheading for the pants of style 2760 will be 6104.63.2011, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s…trousers…knitted or crocheted: Of synthetic fibers. The duty rate will be 28.2% 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 cardigan and upper body garment similar to a tank top of style 2760 fall within textile category 639; the pants of style 2760 fall within textile category designation 648. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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 De Gaetano at 646-733-3052. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division