CLA-2-61:RR:NC:3:359 A89861

Mr. David A. Eisen
Siegel, Mandell & Davidson
One Astor Plaza
1515 Broadway, 43rd Floor
New York, NY 10036-8901

RE: The tariff classification of two women's garments from Macau.

Dear Mr. Eisen:

In your letter dated November 25, 1996, on behalf of Avon Products, Inc., you requested a tariff classification ruling. Style number PP 152106 is a pair of women's knit trousers constructed from 65% polyester, 35% cotton, jersey knit fabric. The garment features an elastic waistband and long hemmed leg openings.

Style number PP 152083 is a woman's pullover constructed from 65% polyester, 35% cotton, knit fabric. The outer surface of the garment measures more than 9 stitches per 2 centimeters in the horizontal direction. The pullover features a stand-up collar; shoulder pads; long sleeves with hemmed cuffs; a partial front opening with a zipper closure; two, front zippered pockets below the waist; and a hemmed bottom.

Your samples are being returned as requested.

The applicable subheading for the trousers will be 6104.63.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for women's trousers: of synthetic fibers: other. The duty rate will be 29.6% ad valorem. The duty rate in 1997 will be 29.5% ad valorem.

The applicable HTS subheading for the pullover will be 6110.30.3055, which provides for women's pullovers, knitted: of man-made fibers: other. The duty rate will be 33.8% ad valorem. The duty rate in 1997 will be 33.5% ad valorem.

Style PP 152106 falls within textile category designation 648. Style PP 152083 falls in category 639. Based upon international textile trade agreements products of Macau are subject to quota restraints and the requirement of a visa.

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. Part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes. To obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

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 Mike Crowley at 212-466-5852.

Sincerely,

Roger J. Silvestri
Director
National Commodity
Specialist Division