CLA-2-61:RR:NC:WA:361 D84328
Ms. Christine Basile LCB
Customs Specialist
Kohl's
N56 W17000 Ridgewood Drive
Menomonee falls, Wisconsin 53051
RE: The tariff classification of women's knit shirt and pants
from Taiwan.
Dear Ms. Basile:
In your letter of November 2, 1998, you requested a
classification ruling for a shirt and pants. The samples are
being returned, as you requested.
Style LR8203 is a woman's knit shirt constructed from 64%
polyester, 18% rayon and 18% cotton brushed fabric with more than
ten stitches per centimeter in both the horizontal and vertical
directions. The shirt features a collar, a partial placket
opening with three button right over left closure, long sleeves
with rib knit cuffs and a shirt tail hemmed bottom.
Style LR8204 is a pair of women's knit pull-on pants made
from the same fabric. The ankle length pants feature an
elasticized waistband with a drawstring, and rib knit cuffs at
the bottom.
You have referred to the submitted samples as sleepwear
separates. However, neither the appearance of the garments nor
the information provided concerning design, marketing and sale to
the consumers, supports that assertion. Therefore, these garments
will not be classified in heading 6108, but in the specific
headings for pants and shirts.
The applicable subheading for style LR8203 will be
6106.20.2010, Harmonized Tariff Schedule of the United States
(HTS), which provides for women's shirts, knit of man-made
fibers. The rate of duty will be 33.6 percent ad valorem.
The applicable subheading for style LR8204 will be
6104.63.2011, Harmonized Tariff Schedule of the United States
(HTS), which provides for women's knit trousers of synthetic
fibers. The rate of duty will be 29.3 percent ad valorem.
The shirt falls within textile category 639; the pants fall
within textile category 648. Based upon international textile
trade agreements, products of Taiwan are subject to a visa
requirement and quota restraints.
The designated textile and apparel category may be
subdivided into parts. If so, visa and quota requirements
applicable to the subject merchandise may be affected. Since
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 this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
If you have any questions regarding the ruling, contact
National Import Specialist Angela De Gaetano at 212-466-5540.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division