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NY M83420

May 30, 2006

CLA-2-61:RR:NC:WA:361 NY M83420


TARIFF NO.: 6104.23.0032; 6104.23.0036; 6104.63.2006; 6106.20.2010

Ms. Yoon Dryer, Customs Broker
Hankyu International Transport, Inc. – NY Branch 230-19 Int’l Airport Center Blvd.
Jamaica, NY 11413

RE: The tariff classification of a woman’s shirt from China.

Dear Ms. Dyer:

In your letter dated May 10, 2006, you requested a classification ruling for an ensemble consisting of a woman’s shirt and pants. As requested, the submitted sample will be returned.

Style 65671 consists of a woman’s shirt and pants, constructed from 90 percent polyester, 10 percent spandex knit pile fabric. The tunic length shirt a stand-up collar, full front opening with 8 button closure, long sleeves, and a hemmed bottom with side slits. The fabric of the shirt has more than ten stitches per centimeter in both the horizontal and vertical directions. The pull-on pants have an elasticized waistband had hemmed leg openings.

You have referred to style 65671 as an ensemble. Chapter 61, note 3(b) defines an ensemble as follows: The term "ensemble" means a set of garments (other than suits and articles of heading 6107, 6108 or 6109), composed of several pieces made up in identical fabric, put up for retail sale, and comprising: one garment designed to cover the upper part of the body, with the exception of pullovers which may form a second upper garment in the sole context of twin sets, and of waistcoats which may also form a second upper garment, and one or two different garments, designed to cover the lower part of the body and consisting of trousers, bib and brace overalls, breeches, shorts (other than swimwear), a skirt or a divided skirt. All of the components of an ensemble must be of the same fabric construction, style, color and composition; they also must be of corresponding or compatible size. The term "ensemble" does not apply to tracksuits or ski-suits of heading 6112.

Assuming that style 65671 is put up for retail sale, it meets the other requirements of an ensemble.

The applicable subheading for the shirt of style 65671 will be 6104.23.0036, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s ensemblesknit or crocheted: of synthetic fiber: blouses, shirts and tops. The duty rate will be 32% ad valorem. This is the rate of duty that would apply if the garments were entered separately and classified in subheading 6106.20.2010.

     The applicable subheading for the pants of style 65671 will be 6104.23.0032, HTSUS, which provides for Women’s ensemblesknit or crocheted: of synthetic fiber: trousers and breeches. The duty rate will be 28.2% ad valorem. This is the rate of duty that would apply if the garments were entered separately and classified in subheading 6104.63.2006.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

The shirt of style 65671 falls within textile category designation 639; the pants of style 65671 fall within textile category designation 648. 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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