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NY N010343

May 23, 2007

CLA-2-61: RR: NC: TA: 361


TARIFF NO.: 6110.30.3059, 6104.63.2011

Ms. Miriam Espinoza
Intradeco Apparel
9500 N.W. 108th Avenue
Miami, Florida

RE: The tariff classification of two garments from El Salvador.

Dear Ms. Espinoza:

In your letter dated April 23, 2007 you requested a classification ruling. This office is retaining the samples.

You have submitted a sample of a woman’s upper and lower body garment. You refer to style 5355 as “Women’s knit micropique active stretch warm wear long sleeve top with lace trim,” made of 50 percent polyester 50 percent cotton knitted fabric. The long sleeve pullover features a narrow knit decorative fabric edging sewn along the V-shaped neckline and at the arm openings and extends below the waist.

You refer to style 5356 as “Women’s knit micropique active stretch warm wear bottom with lace trim,” made of 50 polyester 50 cotton knit fabric. The long leg pants feature an elasticized waistband and the same narrow knit decorative fabric edging at the leg openings.

Although you suggest classification as thermal undergarments, the fabric and styling are suggestive of leisure wear or loungewear.

Due to the fact that the garments are to be constructed of a 50/50 blend of fibers, the garments are classified using HTSUS Section XI Note 2(A) and Subheading Note 2(A). The garments will be classified as if it consisted wholly of that one textile material which is covered by the heading which occurs last in numerical order among those which equally merit consideration. Even a slight change in the fiber content may result in a change of classification, as well as visa and quota requirements. The garments may be subject to Customs laboratory analysis at the time of importation, and if the fabric is other than a 50/50 blend it may be reclassified by Customs at that time.

The applicable subheading for style 5355 will be 6110.30.3059, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Pulloversknitted or crocheted: Of man-made fibers: Other: Other: Other: Other: Other: Women’s: Other. The duty rate will be 32 % ad valorem.

The applicable subheading for style 5356 will be 6104.63.2011, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Trousersknitted or crocheted: Trousers: Of synthetic fibers: Other: Other: Trousers: Women’s: Other. The duty rate will be 28.2% ad valorem.

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/.

Style 5355 falls within textile category 639. Style 5356 falls within textile category 648. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise, which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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 Peggy Fitzgerald at 646-733-3052.


Robert B. Swierupski

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