The tariff classification of a scrub top and pant from Indonesia

N185157 October 17, 2011 CLA-2-62:OT:RR:NC:N3:360 CATEGORY: Classification TARIFF NO.: 6204.62.4021; 6211.42.0056 Mr. Wilfred J. Gonzalez Trans-Union Customs Service, Inc 11941 S. Prairie Avenue Hawthorne, CA 90250 RE: The tariff classification of a scrub top and pant from Indonesia Dear Mr. Gonzalez: In your letter dated September 14, 2011, you requested a tariff classification ruling on behalf of Strategic Partners, LLC. Your samples will be returned as requested. Style 84520T is a scrub top constructed from 55% cotton and 45% polyester woven fabric. The pullover garment features a V-neckline, short sleeves, two pockets below the waist, and a hemmed bottom. Style 84520P is a pair of pants constructed from 55% cotton and 45% polyester woven fabric. The pull on pants feature an elasticized waistband; a slant pocket on each side; and hemmed leg bottoms. The pants have one patch pocket on the side of the left leg. The side of the right leg has a small patch pocket with a textile logo label and a larger patch pocket overlaying the small pocket. Although you requested classification of the scrub top and pant as a set, Note 14 of Section XI of the Harmonized Tariff Schedule of the United States (HTSUS) prevents classification of two or more garments as sets and requires that textile garments of different headings be separately classified. Additionally, this precludes classification of both garments in heading 6211, as you alternately requested. The applicable subheading for the top will be 6211.42.0056, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Track suits, ski-suits and swimwear; other garments: Other garments, women’s or girls’: Of cotton: Blouses, shirts and shirt-blouses, sleeveless tank styles and similar upper body garments, exclude from heading 6206: Other. The rate of duty will be 8.1 percent ad valorem. The applicable subheading for the pants will be 6204.62.4021, 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: Trousers, bib and brace overalls, breeches and shorts: Of cotton: Other: Other: Other: Other: Women’s trousers and breeches: Other. The duty rate will be 16.6 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 the 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 Kimberly Rackett at (646) 733-3051. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division