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 > 2004 NY Rulings > NY K89349 - NY K89399 > NY K89399

Previous Ruling Next Ruling
NY K89399





October 7, 2004

CLA-2-61:RR:NC:WA:361 NY K89399

CATEGORY: CLASSIFICATION

TARIFF NO.: 6114.20.0010; 6114.30.1020; 6110.20.2075; 6204.62.4055

Ms. Melissa Weiss
Barthco Trade Consultants
721 Chestnut Street
Philadelphia, PA 19106

RE: The tariff classification of five women’s garments from Hong Kong.

Dear Ms. Weiss:

In your letter dated, September 7, 2004, on behalf of your client Sugartown Worldwide, Inc., you requested a classification ruling for five women’s garments.

The submitted samples are described as follows:

Style #62442 – a woman’s halter-top constructed from 100% open-work cotton knit fabric. The fully lined garment extends below the waist and features a straps that tie around the neck, a crocheted flower attached to the front of the neckline, and a crocheted bottom. The garment does not provide shoulder or upper back coverage.

Style #62484 – a woman’s top constructed from 100% open-work cotton knit fabric. The sleeveless fully lined garment extends below the waist and features a V-neckline in front, and a crocheted bottom. The upper portion of the back extends straight across from side seam to side seam.

Style #62601 – a woman’s top constructed from 100% open-work rayon knit fabric. The fully lined sleeveless garment extends below the waist and features a V-neckline in front, and shoulder straps that criss-cross in back. The garment also has sequins and beads on the front panel, and a crocheted fringed bottom. The upper portion of the back extends straight across from side seam to side seam.

Style #62528 – a woman two piece set consisting of a pullover and a pair of shorts. The pullover of Style 62528 is constructed from 96% cotton and 4% spandex knit fabric that weighs over 200 grams per square meter, and features a round neckline, short sleeves, a front pocket with embroidery in the center, and a hemmed bottom. The outer surface of the garment measures more than nine stitches per two centimeters in the horizontal direction. The shorts of Style 62528 is constructed from 97% cotton and 3% spandex woven fabric and features an elasticized waist with a drawstring, a partial front opening with a three button closure that fastens left over right, and hemmed leg openings.

As noted above, the shorts have a left over right closure. Chapter 62, note 8 states, in part:

Garments of this chapter designed for left over right closure at the front shall be regarded as men's or boys' garments, and those designed for right over left closure at the front as women's or girls' garments. These provisions do not apply where the cut of the garment clearly indicates that it is designed for one or other of the sexes.

As this garment has a left over right closure, the presumption is that the garment will be for men. However, it is clear based on the cut of the garment that it was designed for women. Therefore, the shorts will be classified as a woman’s garment.

We are returning your samples as you requested.

The applicable subheading for the tops, Styles 62442 & 62484, will be 6114.20.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for other garments, knitted or crocheted, of cotton, tops, women’s or girls’. The rate of duty will be 10.8% ad valorem.

Styles 62442 & 62484 fall within textile category designation 339. Based upon international textile trade agreements this category from Hong Kong is presently subject to quota restraints and visa requirements.

The applicable subheading for Style 62601 will be 6114.30.1020, Harmonized Tariff Schedule of the United States (HTS), which provides for other garments, knitted or crocheted, of man-made fibers, tops, women’s or girls’. The rate of duty will be 28.2% ad valorem.

Style 62601 falls within textile category designation 639. Based upon international textile trade agreements this category, from Hong Kong is presently subject to quota restraints and visa requirements.

The applicable subheading for the pullover of Style 62528 will be 6110.20.2075, Harmonized Tariff Schedule of the United States (HTS), which provides for pullovers, of cotton, other, other, women’s. The rate of duty will be 16.5% ad valorem.

The pullover of Style 62528 falls within textile category designation 339. Based upon international textile trade agreements, this category from Hong Kong is subject to quota restraints and visa requirements.

The applicable subheading for the shorts of Style 62528 will be 6204.62.4055 Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ trousers, bib and brace overalls, other, shorts, of cotton, other, shorts, women’s. The duty rate will be 16.6 % ad valorem.

The shorts of Style 62528 fall within textile category designation 348. Based upon international textile trade agreements this category from Hong Kong is subject to the quota restraints and visa requirements.

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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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 646-733-3052.

Sincerely,

Robert B. Swierupski
Director,
National Commodity

Previous Ruling Next Ruling

See also: