The tariff classification of two women’s garments from China

N025143 March 26, 2008 CLA-2-61:OT:RR:NC:TA:361 CATEGORY: Classification TARIFF NO.: 6104.62.2006 Katie Jue James Loon Seck Jue dba JC International 8610 Airport Bouvelard Los Angeles, CA 90045 RE: The tariff classification of two women’s garments from China Dear Ms. Jue: In your letter dated March 19, 2008 you requested a classification ruling on behalf of your client Billion Tex International Corporation. Style R0021 is a hooded upper body garment and a pair of women’s pants constructed of 95 percent cotton and 5 percent spandex knit fabric. The pants feature hemmed leg openings and a wide elasticized waistband with a drawstring. In order to classify the hooded upper body garment a sample in a woman’s regular size medium is required. In your letter you state the two garments will be imported as a set. Based upon note 14 of Section XI of the Harmonized Tariff Schedule each garment is separately classifiable and falls within a different textile category. We are returning your samples.       The applicable subheading for the pants will be 6104.62.2006, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s trousers ….knitted or crocheted: Of cotton: Containing five percent or more by weight of elastomeric yarn or rubber thread. The duty rate will be 14.9 percent 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 fall within textile category 348. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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 Peggy Fitzgerald at 646-733-3052. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division