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 > 2006 NY Rulings > NY M85833 - NY M85885 > NY M85850

Previous Ruling Next Ruling
NY M85850




August 29, 2006

CLA-2-61:RR:NC:WA:361 NY M85850

CATEGORY: CLASSIFICATION

TARIFF NO.: 6104.52.0010; 6104.62.2011; 6104.62.2030; 6114.20.0010

Ms. Lisa York
Target Customs Brokers Inc.
33 South Sixth Street Mail Stop-3315
Minneapolis, Minnesota 55402

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

Dear Ms. York:

In your letter dated August 15, 2006 you requested a classification ruling for several women’s garments. The samples will be returned, as requested.

The following garments are constructed from 97 percent cotton, 3 percent spandex knit terry fabric.

Style 202790 is an abbreviated top that does not reach the waist. The pullover top has a hood, deep V neck with a snap at the base of the opening, long sleeves with heavy three inch rib knit cuffs, and a heavy three inch rib knit waistband.

Style 202888 is an abbreviated top that does not reach the waist. The top has a hood, a full front opening with a zipper closure, short sleeves with heavy two inch rib knit cuffs, kangaroo pockets with one inch rib knit edging, and a heavy three inch rib knit waistband.

Style 202795 are Capri length pants with a heavy three inch rib knit waistband, a drawstring with ¾ inch diameter metal rings surrounding the openings, side seam pockets with one inch rib knit edging, heavy three inch rib knit cuffs finishing the pant legs, with a drawstring and ¾ inch diameter metal rings surrounding the openings.

Style 203100 are shorts with a heavy two inch rib knit waistband, a drawstring with ¾ inch diameter metal rings surrounding the openings, side seam pockets with one inch rib knit edging, and overlock stitching finishing the legs.

Style 205102 is a skirt with a heavy two inch rib knit waistband, a drawstring with ¾ inch diameter metal rings surrounding the openings, side seam pockets with one inch rib knit edging, a half moon patch at the center back, below the waistband, with three small metal rings, and overlock stitching finishing the bottom.

Style 203038, constructed from 92 percent cotton, 8 percent spandex knit fabric, are women’s pants with a ½ inch elasticized waistband and a five inch elastic strip sewn to the outside seam of each leg at the bottom. The elastic strip serves to gather the pant leg.

You have referred to the submitted garments as sleepwear. However, based on their construction, features, and general appearance, they are clearly capable of being worn as non-intimate apparel. As such, the garments will not be classified as sleepwear in heading 6108.

The applicable subheading for styles 202790 and 202888 will be 6114.20.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other garments, knitted or crocheted: Of cotton: Tops: Women’s or girls’. The rate of duty will be 10.8 percent ad valorem.

The applicable subheading for style 202795 will be 6104.62.2011, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’strousers knitted or crocheted: Of cotton. The duty rate will be 14.9 percent ad valorem.

The applicable subheading for style 203100 will be 6104.62.2030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’sshorts knitted or crocheted: Of cotton. The duty rate will be 14.9 percent ad valorem.

The applicable subheading for style 205102 will be 6104.52.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’sskirts knitted or crocheted: Of cotton. The duty rate will be 8.3 percent ad valorem.

The applicable subheading for style 203038 will be 6104.62.2006, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’strousers knitted or crocheted: Of cotton: containing 5% or more of elastomeric yarns. The duty rate will be 14.9 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

Styles 202790 and 202888 fall within textile category designation 339; style 205102 falls within textile category designation 342; styles 202795, 203100, and 203038 fall within textile category designation 348. 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: