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NY K83966

March 25, 2004
CLA-2-61:RR:NC:WA:361 NY K83966


TARIFF NO.: 6204.62.4020; 6211.42.0054

Ms. Krisanne Stecklair, Customs Compliance Specialist Mothers Work, Inc.
456 Fifth Street
Philadelphia, PA 19123

RE: The tariff classification of a woman’s pants set from India.

Dear Ms. Stecklair:

In your letter dated March 4, 2004, you requested a classification ruling for a woman’s pants set. The sample will be returned, as you requested.

The submitted sample, style 96817, is a woman’s pants set constructed from lightweight 97 percent cotton, three-percent spandex woven fabric. The set is made up of one pair of pants in a solid color and one sleeveless blouse in a yarn dyed check pattern. The pants have an elasticized waistband and hemmed leg openings with a 1-½ inch side slit. The sleeveless blouse has shoulder coverage that measures 2-¼ inches, a crossover V neckline, a back tie, and a hemmed bottom with 3-½ inch side slits.

Although you have referred to the garments as a set, they will be classified as two separate garments as required by note 13 to Section XI of the, Harmonized Tariff Schedule of the United States (HTS). That note states: Unless the context otherwise requires, textile garments of different headings are to be classified in their own headings even if put up in sets for retail sale. For the purposes of this note, the expression "textile garments" means garments of headings 6101 to 6114 and headings 6201 to 6211.

The applicable subheading for the pants of style 96817 will be 6204.62.4020, Harmonized Tariff Schedule of the United States (HTS), which provides for Women's trousers:Of cotton. The rate of duty will be 16.6% ad valorem.

The applicable subheading for the blouse of style 96817 will be 6211.42.0054, Harmonized Tariff Schedule of the United States (HTS), which provides for Other garments: Of cotton: Blouses: With two or more colors in the warp and/or filling. The rate of duty will be 8.1% ad valorem.

The pants of style 96817 fall within the textile category designation 348; the blouse of style 96817 falls within textile category designation 341. Based upon international textile trade agreements products of India 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 Angela De Gaetano at 646-733-3052.


Robert B. Swierupski

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