CLA-2-62:OT:RR:NC:N3:360
Ms. Diane L. Weinberg
Meeks, Sheppard, Leo & Pillsbury
570 Lexington Avenue
44th Floor
New York, NY 10017
RE: The tariff classification of scrub tops and pants from El Salvador or Honduras
Dear Ms. Weinberg:
In your letter dated July 13, 2012, you requested a tariff classification ruling on behalf of your client, Co Expo Ltd. Your samples will be returned as requested.
Style 7030 consists of a scrub top and a pair of scrub pants constructed from 65% polyester and 35% cotton woven fabric. The unisex pullover top features a V-neckline, short sleeves, a left chest pocket, and a hemmed bottom. The unisex pants feature a 100% polyester knit drawstring at the waist, a back patch pocket, and a hemmed bottom.
You requested classification of style 7030 as an ensemble under subheadings 6204.23.0055 and 6204.23.0040, Harmonized Tariff Schedule of the United States (HTSUS). Although you have indicated that style 7030 will be imported, marketed, and sold only as a two-piece unit, the composition of the unit is not that of an ensemble. Consequently, the applicable subheading for the scrub tops of style 7030 will be 6206.40.3030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s or girls’ blouses, shirts and shirt-blouses: Of man-made fibers: Other: Other: Other: Women’s. The rate of duty will be 26.9 percent ad valorem.
The applicable subheading for the scrub pants of style 7030 will be 6204.63.3510, HTSUS, which provides for Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear): Trousers, bib and brace overalls, breeches and shorts: Of synthetic fibers: Other: Other: Other: Other: Other: Trousers and breeches: Women’s. The rate of duty will be 28.6 percent 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 the World Wide Web at http://www.usitc.gov/tata/hts/.
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 Kimberly Rackett at (646) 733-3051.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division