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NY I88678

December 12, 2002

CLA-2-61:RR:NC:TA: 359 I88678


TARIFF NO.: 6110.20.2075; 6104.62.2006

Ms. Elizabeth Hodur
Warnaco, Inc.
149 Madison Ave.
New York, NY 10016

RE: The tariff classification of two women’s knit garments from Hong Kong

Dear Ms. Hodur:

This letter replaces New York Ruling Letter (NYRL) NY I85557 that was issued to you on September 6, 2002. In your letter dated November 22, 2002 you state that NY I81789 regarding style number ZD1VB6111 was classified as a man made fiber cardigan in 6110.30.3055 and that NY I85557, regarding style number ZD1VB6111/po2502974, was classified as a cotton jacket in 6102.20.0010. You also state that the two garments have identical bodies, only the fiber contents are different. We reexamined the two garments that you resubmitted. Due to an inadvertence at the time we prepared our response, we did not realize that style ZD1VB6111/po2502974 does not have tightened sleeve cuffs. Style ZD1VB6111/po2502974 should be classified as a cardigan in 6110.20.2075. Please see correction below.

In your letter dated August 21, 2002, you requested a tariff classification ruling.

You submitted two samples of women’s garments that are constructed from 76% cotton, 19% polyester, 5% elastane, knit fabric. Style ZD1VB6111/po2502974 is a cardigan that features a mock collar, long sleeves with self-fabric banded cuffs, a full front opening with a zipper closure, and an elasticized bottom. Piping is sewn on the sleeves and armholes. A “ckjeans” logo is sewn on the left chest.

Style ZD1VB7039/po2502975 is a pair of trousers that feature an elasticized waist and long hemmed leg openings. Piping is sewn on the sides of each leg.

Your samples are being returned as requested.

The applicable subheading for the cardigan will be 6110.20.2075, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s sweatersand similar articles, knitted: of cotton: otherother: women’s. The duty rate will be 17.3% ad valorem for 2002 and 16.9% for 2003.

The subheading for the trousers will be 6104.62.2006, which provides for women’s trousers, knitted: trousers, bib and brace overalls, breeches and shorts: of cotton: other: trousers and breeches: women’s: containing 5 percent or more by weight of elastomeric yarn or rubber thread. The duty rate will be 15.3% ad valorem.

The cardigan falls within textile category designation 339. The trousers fall in category 348. Based upon international textile trade agreements products of Hong Kong are subject to quota and the requirement of a visa.

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.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 Mike Crowley at 646-733-3049.


Robert B. Swierupski

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