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NY 893522





January 26, 1994

CLA-2-61:S:N:N5:361 893522

CATEGORY: CLASSIFICATION

TARIFF NO.: 6104.62.2030; 6114.20.0010; 6114.20.0060; 6114.30.2010

Ms. Carol Vincent
Gilda Marx Inc.
5340 Alla Road
Los Angeles, California 90066

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

Dear Ms. Vincent:

In your letter dated December 23, 1993, you requested a tariff classification ruling for five garments. The garments are designated styles 742411, 742421, 742413, 742431, and 742451. Your samples are being returned, as you requested.

Style 742411 is a leotard constructed from three types of knit fabric. The three fabrics, designated A, B, and C, are constructed from the following fibers. Fabric A (grey fabric), is 54% cotton, 36% polyester and 10% spandex; fabric B (red fabric), is 58% polyester, 32% cotton, and 10% spandex; fabric C (grey with red stripe fabric), is 53% cotton, 37% polyester, and 10% spandex. Fabric C is used for approximately half of the front of the leotard and the shoulder straps; Fabric B is used for the entire back (except for a 2.5 inch horizontal strap), and for two panels in the front; Fabric A is used for the horizontal back strap and a small portion of the front. The relative weights of the three fabrics used are: Fabric A, 17.7%; Fabric B, 44.7%; Fabric C, 37.7%. The relative values of the three fabrics are: Fabric A, 17.5%, Fabric B, 44.5%, Fabric C, 38%. None of the three fabrics provides the essential character to the garment.

Style 742413 is considered two garments, consisting of a top and suspender bottom attached with a single row of stitches at the shoulder. One garment is an abbreviated top covering the bust with shoulder straps approximately 1 inch in width. The front portion is lined. It is constructed from 54% cotton, 36% polyester and 10% spandex knit fabric. The second garment is akin to a thong used for exercise, but also has suspender like straps. This second garment is constructed from 53% cotton, 37% polyester and 10% spandex knit fabric. The garments can be detached easily without structural damage to either garment, and therefore, are classified as separate garments.

Style 742421 is a unitard constructed from the same three fabrics noted above. Fabric C is used for approximately half of the front of the unitard and the shoulder straps; Fabric B is used for the entire back (except for a horizontal strap), and for two panels in the front; Fabric A is used for the horizontal back strap and a small portion of the front. The relative weights of the three fabrics are: Fabric A, 9.2%; Fabric B, 58.6%; Fabric C, 32.5%. The relative values of the three fabrics are: Fabric A, 9.2%, Fabric B, 58%; Fabric C, 32.3%. None of the three fabrics provides the essential character to the garment.

Style 742431 is a T back abbreviated top with a U shaped neckline in front and shoulder straps approximately 1 inch in width. The garment does not reach the waist. It is constructed from the same three fabrics noted above. Fabric C is used for approximately half of the front of the garment and the front portion of the shoulder straps; Fabric B is used for an elasticized bottom, approximately 1 inch in width; Fabric A is used for the balance of the front, the back T and straps. Fabric A provides the essential character to the garment.

Style 742451 is a pair of shorts with an elasticized waistband, one inch overlays on each side, extending the length of the shorts. The shorts are constructed from 54% cotton, 36% polyester and 10% spandex knit fabric.
Classification of styles 742411 and 742421 is based on GRI 3(c) which states that when no portion provides the essential character to an item, classification is based upon the number which appears last in the tariff among those under consideration. The applicable subheading for these styles, therefore, will be 6114.30.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for other garments, knitted, of man-made fibers, bodysuits and bodyshirts containing 5% or more elastomeric yarn. The rate of duty will be 34.3 percent ad valorem.

The applicable subheading for styles 742431, and the top portion of 742413 will be 6114.20.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for other garments, knitted, of cotton, tops for women or girls. The rate of duty will be 11.5 percent ad valorem.

The applicable subheading for the bottom of style 742413 will be 6114.20.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for other garments, knitted, of cotton, for women or girls. The rate of duty will be 11.5 percent ad valorem.

The applicable subheading for style 742451 will be 6104.62.2030, Harmonized Tariff Schedule of the United States (HTS), which provides for women's...shorts...knitted or crocheted, of synthetic fibers. The rate of duty will be 16.7 percent ad valorem.

Styles 742411, 742421 fall within textile category designation 659; styles 742431 and the top portion of 742413 fall with textile category 339; the bottom portion of style 742413 falls within textile category 359; style 742451 falls within textile category 348. Based upon international textile trade agreements, products of Taiwan are subject to quota restraints and a visa requirement.

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 Section 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.

Sincerely,

Jean F. Maguire
Area Director

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