The tariff classification of a performance bra and Tennis dress and shorts from Taiwan.

N021161 January 16, 2008 CLA-2-61:OT:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 6212.10.9020, 6104.43.2010, 6104.63.2030 Ms. Carolyn B. Malina Land’s End, Inc. 2 Lands’ End Lane Location #22-290 Dodgeville, WI 53595 RE: The tariff classification of a performance bra and Tennis dress and shorts from Taiwan. Dear Ms. Malina: In your letter dated December 14, 2007, you requested a classification ruling. The samples which you submitted are being returned as requested. Style 274884 is a women’s performance crop-style sports bra constructed of 88% polyester/12% spandex fabric. The brassiere features a racer back, a 2-ply front panel with an inner ply contoured to the shape of the breast, rounded neckline and an elasticized bottom band. Style 274912 is a tennis dress and shorts made of knit 88% polyester/12% spandex fabric. The sleeveless dress has a V neckline and a three gore panel skirt at the front. The pull on shorts are made from a fine knit fabric and have an elasticized waistband, hemmed legs and a pocket on each outer thigh. The pockets are intended to hold tennis balls. Style 274912 consists of two or more garments. Note 14 of Section XI, of the HTSUS, requires that textile garments of different headings be separately classified, thus preventing classification of costumes consisting of two or more garments as sets. If a set cannot exist by application of Note 14, the articles that may be packaged with the garments must also be classified separately. The applicable subheading for Style 274884 Sports Bra will be 6212.10.9020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for brassieres, girdles, corsets, braces, suspenders, garters and similar articles and parts thereof, whether or not knitted or crocheted: brassieres: other: other…of man-made fibers. The duty rate will be 16.9% ad valorem. The textile category designation is 649. The applicable subheading for the Tennis dress will be 6104.43.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Women's or girls' suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted: Dresses: Of synthetic fibers: Women’s.” The rate of duty will be 16 percent ad valorem. The textile category is 636. The applicable subheading for the shorts will be 6104.63.2030, HTSUS, which provides as above, but for Trousers, bib and brace overalls, breeches and shorts: Of synthetic fibers: Other: Other, Shorts: Women’s.” The rate of duty will be 28.2 percent ad valorem. The textile category designation is 648. 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/. 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. 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 Kenneth Reidlinger at 646-733-3053. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division