The tariff classification of four women’s garments from China or Macau

N013288 July 6, 2007 CLA-2-62:RR:NC:TA:361 CATEGORY: Classification TARIFF NO.: 6204.62.4021, 6204.62.4056, 6108.91.0030 Ms. Roseann Downing Life is good, Inc. 283 Newbury Street Boston, MA. 02115 RE: The tariff classification of four women’s garments from China or Macau Dear Ms. Downing: In your letter dated June 19, 2007 you requested a classification ruling. Style W4022 is a pair of women’s pants constructed of 100 percent cotton woven fabric. The pants are described as lounge pants and are made in China. The garment is loose fitting. It features an elastic waistband, a fake fly with snaps and hemmed leg openings. Style W4023 is a pair of women’s shorts stated to be constructed of 100 percent cotton woven fabric. The shorts are made in China. The garment is loose fitting. It features an elastic waistband, a fake fly with snaps and hemmed leg openings. Style W4054 is a pair of women’s cropped pants constructed of 100 percent cotton woven fabric. The pants are described as lounge pants and are made in China. The garment is loose fitting. It features an elasticized waistband with a drawstring, a fake fly with snaps and hemmed leg openings. Style W4028 is a woman’s sleep t shirt constructed of 100 percent cotton jersey knit fabric. The garment is made in Macau. It features a V neckline, short hemmed sleeves, a hemmed bottom and extends below the waist. Based on its appearance and the accompanying merchandising information, the garment is considered sleepwear of heading 6108. We are returning your samples as you requested. The applicable subheading for style W4022 and W4054 will be 6204.62.4021, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s … trousers: Of cotton: Other: Other: Other: Other: Women’s: Other. The duty rate will be 16.6% ad valorem. The applicable subheading for style W4023 will be 6204.62.4056, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s … shorts: Of cotton: Other: Other: Other: Other: Women’s shorts. The duty rate will be 16.6% ad valorem. The applicable subheading for style W4028 will be 6108.91.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s or girls’ slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted: Other: Of cotton: Other: Women’s. The duty rate will be 8.5% 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/. Styles W4022, W4023 and W4054 fall within textile category 348. Style W4028 falls within textile category 350. 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. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division