The tariff classification of a woman’s top, dress and pants from China.

N025145 April 24, 2008 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6114.20.0010; 6104.42.0010; 6104.62.2011 Ms. Gayle E. Williams Sears Holding Corp. Dept. 733IMP – A3-366B 3333 Beverly Rd. Hoffman Estates, IL 60179 RE: The tariff classification of a woman’s top, dress and pants from China. Dear Ms. Williams: In your letter dated March 18, 2008, you requested a classification ruling for a woman’s top, dress and pants. The submitted samples are described as follows: Style #LH8EN3448MI – A woman’s top constructed from 100% cotton knit fabric. The garment is sleeveless, extends below the waistline and features a V-shaped neckline in front, one button attached at the center of the neckline in front, adjustable shoulder straps, and a tubular bottom. The upper back of the garment extend straight across from side seam to side seam. Style #LH8EN3449MI – A pants of women’s pants constructed from 100% cotton knit fabric. The pull-on pants feature a wide elasticized waistband with a drawstring, and long hemmed leg openings. Style #LH8EN3463MI – A woman’s dress constructed from 100% cotton knit fabric. The sleeveless dress features a U-shaped neckline in front, one button attached at the center of the neckline in front, slits at both sides, and a tubular bottom. We are returning your samples as you requested. The applicable subheading for the top, Style #LH8EN3448MI, will be 6114.20.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other garments, knitted or crocheted, of cotton, Tops: Women’s or girls’. The rate of duty will be 10.8% ad valorem. The applicable subheading for the pants, Style #LH8EN3449MI, will be 6104.62.2011, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ trousers, knitted or crocheted, of cotton, other, trousers and breeches, women’s, other. The rate of duty will be 14.9% ad valorem. The applicable subheading for the dress, Style #LH8EN3463MI, will be 6104.42.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s dresses, knitted or crocheted, dresses, of cotton, women’s. The rate of duty will be 11.5% 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 top, Style LH8EN3448MI, falls within textile category 339. The pants, Style LH8EN3449MI, fall within textile category 348. The dress, Style LH8EN3463MI, falls within textile category 336. 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