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February 18, 1999

CLA-2-61:RR:NC:WA:361 D86047

CATEGORY: CLASSIFICATION

TARIFF NO.: 6109.90.1065; 6110.30.3055; 6204.59.4040

Mr. Phil Taulbee
The J. Peterman co.
318 Russell Cave Road
Lexington, Kentucky 40505-3164

RE: The tariff classification of a woman’s knit tank top, cardigan, and divided skirt from Hong Kong or China.

Dear Mr. Taulbee:

In your letter dated December 9, 1998, you requested a classification ruling for style 12224. The items are being returned, as you requested.

Style 12224 is made up of three garments - a tank top and cardigan which you describe as a beaded twin set, and a divided skirt, which you have described as palazzo pants. Although you have characterized the tank top and cardigan as a twin set, the garments are not considered an ensemble since the beading differs on each garment. Therefore, the tank top and cardigan will be classified separately.

The tank top of style 12224 is constructed from 100% nylon openwork knit fabric. The fully lined tank top has a partial opening in the back, with a zipper closure, shoulder straps that measure approximately two inches, and a U-shaped neckline in front and back. The tank top also features beading, embroidery, and other decorations.

The cardigan like garment of style 12224 is constructed from 100% nylon openwork knit fabric. The garment has a full front opening with no closure, short hemmed sleeves, and a hemmed bottom. The garment also features beading, embroidery, and other decorations.

The garment described as palazzo pants of style 12224 is constructed from 100% silk woven fabric. The fully lined garment has a partial elasticized waistband, and a zipper and button closure at the side. Although the garment encloses each leg separately, (which is a requirement for pants) when worn and viewed from the front, the leg separation is not apparent, due to the fullness of the cut of each separate leg. Therefore, the garment is considered a divided skirt.

The applicable subheading for the tank top will be 6109.90.1065, Harmonized Tariff Schedule of the United States (HTS), which provides for tank tops...knitted...of man-made fibers...women’s. The rate of duty will be 33 percent ad valorem.

The applicable subheading for the cardigan will be 6110.30.3055, Harmonized Tariff Schedule of the United States (HTS), which provides for cardigans...and similar articles...knitted...of man-made fibers women’s. The rate of duty will be 33.1 percent ad valorem.

The applicable subheading for the divided skirt will be 6204.59.4040, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s...skirts and divided skirts...other...of silk. The rate of duty will be 6.9 percent ad valorem.

The tank top and cardigan fall within textile category designation 639; the divided skirt falls within textile category 742. Based upon international textile trade agreements, products of China and Hong Kong are subject to a visa requirement and quota restraints.

The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report On Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

If you have any questions regarding the ruling, contact National Import Specialist Angela De Gaetano at 212-637-7029.

Sincerely,

Robert B. Swierupski

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