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 > 2005 NY Rulings > NY L85810 - NY L85856 > NY L85824

Previous Ruling Next Ruling
NY L85824




July 18, 2005

CLA-2-61:RR:NC:WA:361 NY L85824

CATEGORY: CLASSIFICATION

TARIFF NO.: 6104.43.2010; 6108.22.9020; 6114.30.1020; 6114.30.3070

Ms. Sara Gradilla
R.L. Jones Customhouse Brokers
P.O. Box 488
St. Luis, Arizona 85349

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

Dear Ms. Gradilla:

In your letter dated June 22, 2005, you requested a classification ruling for various women’s knit garments, on behalf of Fantasy Lingerie. Four styles were submitted with your request.

Style 8298 consists of a halter-top and a garment described as a skirt, constructed from 100 percent polyester knit fabric. The halter has two straps that extend around the neck and clasp at the center, a deep U-shaped back, and a hemmed bottom with four-inch side slits. The pull-on skirt-like garment of style 8298, which extends from the waist to mid thigh, has an elasticized waistband and a hemmed bottom with a single slit off center, toward the left side, extending upward seven inches from the bottom and exposing a portion of the wearer’s lower torso. This garment does not provide sufficient coverage to be considered a skirt.

Style 5039, described as a cocktail dress, is constructed from 100 percent polyester knit fabric. The halter styled dress extends to mid thigh and has two straps that extend around the neck and clasp at the center, a deep U-shaped back, and a hemmed bottom with six-inch side slits.

Style 5049, described as a cocktail dress, is constructed from 100 percent polyester knit fabric. The sleeveless dress extends to mid thigh and has a high front neckline, a deep U-shaped back, and a hemmed bottom with six-inch side slits. Style 8269 consists of a top and panty, constructed from 100 percent polyester knit fabric. The sleeveless top has a high front neckline, shoulder straps, a deep U back that extends almost to the waist, and a hemmed bottom with four-inch side slits. The panty has an elasticized waistband and leg openings.

Although styles 8298 and 8269 are each composed of two garments, each garment will be classified separately as required by note 13 to Section XI of the, Harmonized Tariff Schedule of the United States (HTS). That note states: Unless the context otherwise requires, textile garments of different headings are to be classified in their own headings even if put up in sets for retail sale. For the purposes of this note, the expression "textile garments" means garments of headings 6101 to 6114 and headings 6201 to 6211.

The applicable subheading for the dresses, styles 5039 and 5049 will be 6104.43.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for Women’s dresses, knitted or crocheted: Of man-made fibers. The duty rate will be 16 percent ad valorem.

The applicable subheading for the tops of styles 8298 and 8269 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 duty rate will be 28.2 percent ad valorem.

The applicable subheading for the skirt-like garment of style 8298 will be 6114.30.3070, Harmonized Tariff Schedule of the United States (HTS), which provides for Other garments, knitted or crocheted: Of man-made fibers: Other: Women’s or girls’. The duty rate will be 14.9 percent ad valorem.

The applicable subheading for the panty of style 8269 will be 6108.22.9020, Harmonized Tariff Schedule of the United States (HTS), which provides for Women’spantiesknitted or crocheted: Of man-made fibers. The duty rate will be 15.6 percent ad valorem.

Styles 5039 and 5049 fall within textile category designation 636; the tops of styles 8298 and 8269 fall within textile category designation 639; the skirt-like garment of style 8298 falls within textile category designation 659; the panties of style 8269 fall within textile category designation 652. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, 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 Angela De Gaetano at 646-733-3052.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also: