The tariff classification of women’s garments from Malaysia

N042607 November 14, 2008 CLA-2-61:OT:RR:NC:TA:359 CATEGORY: Classification TARIFF NO.: 6104.42.0010; 6104.62.2006 Gayle E. Williams Sears Holding Corp. Dept. 733IMP – A3-366B 3333 Beverly Road Hoffman Estates, IL 60179 RE: The tariff classification of women’s garments from Malaysia Dear Ms. Williams: In your letter dated October 20, 2008 you requested a tariff classification ruling. We are returning your samples as per your request. Style LS9JB34024PL, is a woman’s dress. The dress is constructed from 95% cotton 5% spandex jersey knit fabric. The garment features a square neckline with 6 non-functional buttons at the gathered bust area front insert, cap sleeves with hemmed bottoms, a kangaroo-styled pocket on the garment lower front panel and a hemmed garment bottom. The dress extends to the mid-thigh. Style LS9JB34025PL, is a pair of women’s legging-styled pants constructed from 95 % cotton and 5 % spandex jersey knit fabric. The capri length garment features hemmed leg openings with a three button side closure and an elasticized waist. In your request, you state these garments are sleepwear.  Based on appearance, they seem to be capable of multiple uses. As such, and in the absence of persuasive information as to the manner in which they are marketed and sold, these garments will not be classified as sleepwear in heading 6108. The applicable subheading for style LS9JB34024PL will be 6104.42.0010, 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 cotton: women’s. The rate of duty will be 11.5% ad valorem. The applicable subheading for styles style LS9JB34025PL will be 6104.62.2006, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Trousers…knitted or crocheted: Of cotton: Other: Trousers: Women’s: Containing 5 percent or more by weight of elastomeric yarn or rubber thread. The duty rate will be 14.9% ad valorem. Style LS9JB34024PL falls within textile category designation 336 and style LS9JB34025PL falls within textile category designation 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 With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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. 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/. 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 Francine Vivona-Brock at 646-733-3049. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division