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NY F87192

June 13, 2000

CLA-2-61:RR:NC:WA:361 F87192


TARIFF NO.: 6104.62.2011; 6110.20.2075

Ms. Lesa R. Hubbard
Import Customs Analyst
JC Penney Purchasing Corp.
6501 Legacy Drive
Plano, Texas 75024-3698

RE: The tariff classification of two women’s knit garments from Sri Lanka.

Dear Ms. Hubbard:

In your letter dated May 12, 2000, you requested a classification ruling for two women’s knit garments. The samples are being returned, as you requested.

Style 114-7451 consists of a pullover and a pair of pants. The garments are constructed from 82% cotton, 18% polyester knit french terry fabric. The pullover has a collar; long sleeves; kangaroo pockets; and a drawstring bottom. The pants have a covered elasticized waistband and hemmed leg openings.

You have indicated that style 114-7451 is designed and merchandised as intimate apparel – specifically, as sleepwear. However, based on the physical characteristics and the appearance of these items, we do not believe they are intimate garments of heading 6108.

The applicable subheading for the pants of style 114-7451 will be 6104.62.2011, Harmonized Tariff Schedule of the United States (HTS), which provides for women'strousersknitted or crocheted: Of cotton. The rate of duty will be 15.6 percent ad valorem.

The applicable subheading for the pullover of style 114-7451 will be 6110.20.2075, Harmonized Tariff Schedule of the United States (HTS), which provides for pulloversknitted or crocheted: Of cotton: Women’s or girls’. The rate of duty will be 18.2 percent ad valorem.

The pants of style 114-7451 fall within textile category designation 348; the pullover of style 114-7451 falls within the textile category designation 339. Based upon international textile trade agreements, garments imported from Sri Lanka are subject to a visa requirement and quota restraints.

The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web Site at WWW.CUSTOMS.USTREAS.GOV. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.

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 Angela De Gaetano at 212-637-7029.


Robert B. Swierupski

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