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 > 2007 NY Rulings > NY N017957 - NY N018087 > NY N018054

Previous Ruling Next Ruling
NY N018054




October 22, 2007

CLA-2-61:OT:RR:NC:3:358

CATEGORY: CLASSIFICATION

TARIFF NO.: 6102.20.0020; 6104.62.2028; 6109.10.0065; 6114.20.0010

Mr. Andy Wood
Family Dollar Stores, Inc.
P.O. Box 1017
Charlotte, NC 28210-1017

RE: The tariff classification of knit apparel from China and various other countries.

Dear Mr. Wood:

In your letter dated September 27, 2007 you requested a tariff classification ruling. You have submitted three items.

The first item, sku/item #2300336, style #COP-01P and COJ-01P is a ladies knit upper body garment. We are unable to provide you with a ruling at this time because the submitted article is not a women’s regular size medium.

Should you decide to resubmit the first item in a women’s regular size medium, please include all of the material that we have returned to you and mail your request to U.S. Customs and Border Protection, Customs Information Exchange, 10th Floor, One Penn Plaza, New York, NY 10119, attn: Binding Rulings Section

The second item, sku/item #201275, style #FD-S07-54 is a girls’ cotton three piece set consisting of an abbreviated outer piece, a tank top and pants. The abbreviated outer piece has a hood, a full front zipper opening and rib knit fabric at the short sleeves and garment bottom. The article has top coverage in that it does not reach the vicinity of the waist. The tank top has a traditional tank top silhouette and is made close fitting rib knit fabric. The pull-on pants are three quarter length and feature a wide rib knit elasticized waistband and non-functional fabric tie. The pants and top are made of French terry fabric. The submitted sample is a girls’ size 10.

The third item sku/item #1601308, style #FDF06-588-YJF is a toddler girls’ two-piece set consisting of a jacket and pants. Both garments are made of cotton French terry knit fabric. The jacket has a full front zipper opening, a hood; long sleeves with rib knit cuffs, a rib knit waistband and scoop entry patch pockets at the waist sides. The pull-on pants have an elasticized rib knit waistband, a minimally adjustable drawstring closure secured to grommet openings approximately one inch apart. The jacket and pants have embroidery and appliqué work. For ruling purposes it is assumed the style will be imported in girls’ sizes 2T-4T.

The second item, sku/item #201275, style #FD-S07-54 will be retained for reference purposes. The other samples will be returned to you.

The applicable subheading for the sku/item #201275, style #FD-S07-54 abbreviated outer piece 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 duty rate will be 10.8% ad valorem.

The applicable subheading for the sku/item #1601308, style #FDF06-588-YJF jacket will be 6102.20.0020, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for women’s or girls’ windbreakers and similar articles, knitted or crocheted, other than those of heading 6104, of cotton, girls’. The duty rate is 15.9% ad valorem.

The applicable subheading for the sku/item #201275, style #FD-S07-54 tank top will be 6109.10.0065, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for T-shirts, tank tops and similar garments, knitted or crocheted, of cotton, women’s or girls’, other, tank tops, girls’. The duty rate will be 16.5% ad valorem.

The applicable subheading for the sku/item #1601308, style #FDF06-588-YJF and sku/item #201275, style #FD-S07-54 pants will be 6104.62.2028, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for women’s or girls’ trousers, knitted or crocheted, of cotton, other, trousers and breeches, girls’, other. The duty rate is 14.9% 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/.

Girls’ cotton knit tops and tank tops fall within textile category designation 339. Girls’ cotton knit pants fall within textile category designation 348. Girls’ cotton knit jackets fall within textile category designation 335. 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 this ruling letter 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 this ruling, contact National Import Specialist Bruce Kirschner at 646-733-3048.

Sincerely,

Robert B. Swierupski

Previous Ruling Next Ruling

See also: