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NY L85648

July 13, 2005

CLA-2-61:RR:NC:WA:361 NY L85648


TARIFF NO.: 6104.62.2011; 6110.20.2075

Mr. Marshall Smith, Customs Compliance Administrator QVC, Inc.
Studio Park
1200 Wilson Drive
West Chester, PA 19380-4262

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

Dear Mr. Smith:

In your letter dated June 15, 2005, you requested a classification ruling for two women’s garments. The items will be returned as requested.

Style A65983 is composed of two garments that will be sold as a “Lounge Set.” The garments are constructed from 80 percent cotton, 20 percent polyester velour knit fabric with satin trim. The pullover portion of the set has a V neckline with satin trim, long sleeves, and a hemmed bottom with side slits. The front of the pullover is decorated with small rhinestones. The pull-on pants have an elasticized waistband with a satin drawstring and hemmed leg openings with 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 pullover will be 6110.20.2075, Harmonized Tariff Schedule of the United States (HTS), which provides for Pulloversknitted or crocheted: Of cotton: Women’s and girls’. The duty rate will be 16.5 percent ad valorem.

The applicable subheading for the pants will be 6104.62.2011, Harmonized Tariff Schedule of the United States (HTS), which provides for Women’strousers knitted or crocheted: Of cotton. The duty rate will be 14.9 percent ad valorem.

The pullover falls within textile category designation 339; the pants fall within textile category designation 348. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov.

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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