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 > 1999 NY Rulings > NY E86661 - NY E86702 > NY E86673

Previous Ruling Next Ruling
NY E86673





October 28, 1999

CLA-2-61:RR:NC:WA:361 E86673

CATEGORY: CLASSIFICATION

TARIFF NO.: 6104.42.0010; 6104.62.2011; 6110.20.2075

Ms. Alison M. Baron
Sharretts, Paley, Carter & Blauvelt, P.C. 67 Broad Street
New York, NY 10004

RE: The tariff classification of three women’s knit garments from Korea.

Dear Ms. Baron:

In your letter dated August 27, 1999, you requested a classification ruling for three women’s knit garments on behalf of Donna Karan Intimates, a division of Wacoal America, Inc. The samples are being returned, as you requested.

Style 311072 is a woman’s pullover constructed from 78% cotton, 12% polyester mesh knit fabric. The garment extends approximately to the hips, and has a hood ; long hemmed sleeves; a kangaroo pocket; and a braided drawstring cord at the bottom.

Style 316079 is a pair of woman’s pants constructed from 78% cotton, 12% polyester mesh knit fabric. The pants extend to the ankles and have an elasticized and a braided drawstring cord waistband; and hemmed leg openings.

Style 322035 is a woman’s garment constructed from 78% cotton, 12% polyester mesh knit fabric. The pullover garment extends to the ankles, and has a hood; long hemmed sleeves; a kangaroo pocket; and a hemmed bottom. You have indicated that style 322035 is “a hybrid garment that can function as a housedress/robe/cover-up or as a nightgown.” Since the garment may be used for both intimate and non-intimate attire, it is considered a multi-purpose garment. Multi-purpose garments are not classified in intimate apparel heading 6108. You have also indicated that styles 311072 and 316079 are designed and merchandised as intimate apparel – specifically, as sleepwear. However, based on the physical characteristics and the appearance of the garments, we do not believe they are intimate garments of heading 6108.

The applicable subheading for style 322035 will be 6104.42.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for women'sdressesknitted or crocheted: Of cotton. The rate of duty will be 11.8 percent ad valorem.

The applicable subheading for style 316079 will be 6104.62.2011, Harmonized Tariff Schedule of the United States (HTS), which provides for women'strousersknitted or crocheted: Of cotton. The rate of duty will be 15.8 percent ad valorem.

The applicable subheading for style 311072 will be 6110.20.2075, Harmonized Tariff Schedule of the United States (HTS), which provides for pulloversknitted or crocheted: Of cotton: Women’s or girls’. The rate of duty will be 18.6 percent ad valorem.

Style 322035 falls within the textile category designation 336; style 316079 falls within the textile category designation 348; style 311072 falls within the textile category designation 339. Based upon international textile trade agreements, garments imported from Korea are subject to a visa requirement and quota restraints.

The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web Site at WWW.CUSTOMS.USTREAS.GOV. In addition, 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 and should also be verified at the time of shipment.

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 Angela De Gaetano at 212-637-7029.

Sincerely,

Robert B. Swierupski

Previous Ruling Next Ruling

See also: