United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1991 HQ Rulings > HQ 0087959 - HQ 0088054 > HQ 0087963

Previous Ruling Next Ruling



HQ 087963

December 17, 1990

CLA-2 CO:R:C:G 087963 JS

CATEGORY: CLASSIFICATION

TARIFF NO.: 6114.20.0060

John C. Haedrich
Clearfreight
P.O. Box 92963
Los Angeles, CA
90009

RE: Ladies Knit Garment

Dear Mr. Haedrich:

This is in reference to your letter of September 4, 1990, on behalf of California Ivy, Inc., requesting classification of a ladies knit garment under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA).

FACTS:

The merchandise at issue, style no. 1589, is constructed of a 100 percent finely knit cotton fabric. It has an extended waist with a three button closure in front, which tapers into shoulder straps. The back portion of this modified "bib" is narrow and high. Belt loops are sewn into the waist, and the front of the garment has a zipper crotch and a pleated front. The lower half of the garment is a pair of long shorts with 2 and 1/2 inch mock cuffs at the bottom, which is made of the same material.

ISSUE:

What is the appropriate classification for a ladies knit garment of the type in question.

LAW AND ANALYSIS:

Classification of merchandise under the HTSUSA is in accordance with the General Rules of Interpretation (GRI), taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes.

Heading 6114, HTSUSA, provides for other knit garments. Since the merchandise at issue does not qualify as garments of preceding headings, classification within this residual category is appropriate.

Within the subheadings of 6114, this item is disqualified as a jumper (which is characterized by a skirt bottom); as a one- piece playsuit (usually requires fuller body coverage); as a jumpsuit and similar apparel (usually identified by an all-in-one bodice and pants).

HOLDING:

The sample garment is classified in subheading 6114.20.0060, HTSUSA, which provides for other garments, knitted or crocheted: of cotton, other: women's or girls', textile category 359, and dutiable at the rate of 11.5 percent.

The designated textile and apparel category may be subdivided into parts. If so, the 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 your client check, close the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an issuance of the U.S. Customs Service which is updated weekly and is available for inspection at your local Customs office.

Due to the changeable nature of the statistical annotation (the ninth and tenth digits of the classification) and the restraint (quota/visa) categories, your client should contact its local Customs office prior to importation of this merchandise to determine the current status of any import restraints or requirements.

Sincerely,

John Durant, Director

Previous Ruling Next Ruling

See also: