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NY K82696

February 23, 2004
CLA-2-61:RR:NC:TA:359 K82696


TARIFF NO.: 6102.20.0010; 6104.62.2011

Mr. John Nagel
Sara Lee Branded Apparel
1000 East Hanes Mill Road, 4th Floor
Winston-Salem, NC 27105

RE: The tariff classification of women’s knit garments from Taiwan

Dear Mr. Nagel:

This letter replaces New York Ruling Letter (NYRL) NY K80004 that was issued to you on October 23, 2003. In your letter dated January 22, 2004, you state that there is a discrepancy in the duty rate for style CE3049 (28.4%). The correct duty rate for 2003 was 16% ad valorem. The duty rate for 2004 is 15.9% ad valorem.

In your letter dated October 8, 2003, on behalf of Champion Jogbra, you requested a tariff classification ruling.

You submitted two samples. Style number CE3049 is a woman’s jacket that is constructed from 80% cotton, 20% polyester, velour knit fabric. The jacket features a mock collar, long sleeves with self-fabric tightened cuffs, a full front opening with a zipper closure, two front inset slant pockets in the waist area, and a self-fabric tightened banded bottom. Vertical strips are on the sleeves extending from the shoulders to the sleeve cuffs. An “Elite” fabric label is sewn in the bottom right side seam.

Style number CE3048 is a pair of women’s trousers that are constructed from 80% cotton, 20% polyester, velour knit fabric. The trousers feature an elastic waist and long, hemmed leg openings. Vertical strips on the outer legs extend from the waist to the hemmed bottom. An “Elite” fabric label is sewn in the strip of the right leg at the bottom.

The nature of the fabric of style number CE4005 precludes its use as a track suit which is exclusively or mainly worn in the pursuit of sporting activities.

Your samples are being returned as requested.

The applicable subheading for the jacket will be 6102.20.0010, Harmonized Tariff Schedule of the United States (HTS), which provides which provides for women’s overcoatswindbreakers, and similar articles, knitted, other than those of heading 6104: of cotton: women’s. The rate of duty for 2003 was 16% ad valorem. The rate of duty for 2004 will be 15.9% ad valorem.

The applicable subheading for the trousers will be 6104.62.2011, which provides for women’s trousers, knitted: of cotton: other: other. The duty rate will be 15.1% ad valorem.

The jacket falls within textile category designation 335. The trousers fall in category 348. Based upon international textile trade agreements products of Taiwan 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.cbp.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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