The tariff classification of a woman’s knit T-Shirt, pants, and top from China.

N098717 April 22, 2010 CLA-2-61:OT:RR:NC:TA:361 CATEGORY: Classification TARIFF NO.: 6109.10.0040; 6104.63.2006 Ms. Stacey Han S & H Customs Brokerage Services 5343 W. Imperial Hwy., #100 Los Angeles, CA 90045 RE: The tariff classification of a woman’s knit T-Shirt, pants, and top from China. Dear Ms. Han: In your letter dated March 22, 2010, on behalf of your client ISS Fashion Inc, you requested a classification ruling. The submitted samples are described as follows: 1. Style #JDIT25 - a woman’s T-shirt constructed from 100% cotton jersey knit lightweight fabric. The garment weighs less than 200 grams per square meter and features a round neckline, short hemmed sleeves, a screen-printed design on the front panel, and a straight hemmed bottom. 2. Style #90341 – a pair of women’s knit pants constructed from 93% nylon and 7% spandex knit fabric. The garment features a flat elasticized waistband and long leg openings with a tubular bottomx. 3. Style #30333 cannot be ruled upon due to the presence of an inner shelf-bra. Section 177.7 of the Customs Regulations (19 C.F.R. §177.7) provides that rulings will not be issued in certain circumstances. Specifically, § 177.7(b) reads, in pertinent part: No ruling letter will be issued with respect to any issue which is pending before the United States Court of International Trade, the United States Court of Appeals for the Federal Circuit or any court of appeal therefrom. Beginning June, 2005, the issue of the classification of an upper body garment with a bra has been filed with the United States Court of International trade by several different importers. Thus, the issuance of a classification ruling for style 30333 would be inconsistent with 19 C.F.R. §177.7(b).   The applicable subheading for the T-shirt, Style JDIT25, will be 6109.10.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ T-shirts, singlets, tank tops and similar garments, knitted or crocheted, of cotton, women’s or girls, other, T-shirts, women’s. The rate of duty will be 16.5% ad valorem. The applicable subheading for the pants, Style 90341, will be 6104.63.2006, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ trousers, knitted or crocheted, of synthetic fibers, other, other, trousers and breeches, women’s. The rate of duty will be 28.2% ad valorem. Your samples are being returned as requested. 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 Peggy Fitzgerald at 646-733-3052. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division