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

N005257 February 9, 2007 CLA-2-61:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6104.62.2011; 6106.10.0010 Bernadette Purcell QVC, Inc. 1200 Wilson Drive West Chester, PA 19380-4262 RE: The tariff classification of a woman’s knit shirt and pants from Cambodia. Dear Ms. Purcell: In your letter dated January 8, 2007, you requested a classification ruling. The submitted sample, Style A7206 consists of a woman’s shirt and pants constructed from 80% cotton and 20% polyester knit fabric. The pull-on pants of Style A7206 feature an elasticized waistband with a drawstring, and hemmed leg openings. The shirt of Style A7206 features longs sleeves, a shirt style collar, pockets at the chest area with a button closure, a full front opening with a five-button closure, and a banded bottom. The fabric of the blouse has more than 10 stitches per centimeter counted in both the horizontal and vertical directions. The applicable subheading for the pants of Style A7206 will be 6104.62.2011, Harmonized Tariff Schedule of the United States (HTSUS), 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, breeches and shorts, of cotton, other, trousers and breeches, women’s, other. The rate of duty will be 14.9% ad valorem. The applicable subheading for the shirt of Style A7206 will be 6106.10.0010, Harmonized Tariff Schedule of the United States (HTSUS), 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 pants of Style A7206 fall within textile category 348. The shirt of Style A7206 falls within textile category 339. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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 DeGaetano at 646-733-3052. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division