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 > 2008 NY Rulings > NY N024177 - NY N024269 > NY N024195

Previous Ruling Next Ruling
NY N024195





April 1, 2008

CLA-2-61:OT:RR:NC:TA:354

CATEGORY: CLASSIFICATION

TARIFF NO.: 6105.20.2010; 6107.12.0010; 6109.90.1013; 6109.90.1049; 6208.92.0010

Ms. Karen Quintana
New Wave Logistics (USA) Inc.
2417 E. Carson St.
Suite 200
Long Beach, CA 90810

RE: The tariff classification of men’s wearing apparel from China.

Dear Ms. Quintana:

In your letter dated February 28, 2008, you requested a classification ruling on behalf of your client, Bamboo Buddy. The samples submitted will be returned as per your request. You state in your letter that the garments contain bamboo. For purposes of this ruling, we are assuming that what you call bamboo is actually an artificial fiber, which is derived from bamboo.

Sample 1 is a men’s singlet made of 95% bamboo and 5% spandex lightweight knit fabric in a white color. The garment features a scooped front neckline, a rounded rear neckline, oversized armholes, and a hemmed bottom. The neckline and armholes are finished with fabric capping.

Sample 2 is a men’s one panel constructed underwear brief made of 55% bamboo, 43% cotton and 2% spandex lightweight knit fabric. The brief features a hemmed ribbed knit waistband with "Bamboo Fiber" knitted in a contrasting color on the front and back, a horizontal seam at the lower garment rear and hemmed leg openings with inner elastic.

Sample 3 is a men’s garment constructed from 70% bamboo, 30% cotton, finely knit jersey fabric. The garment is similar to a T-shirt and has a rib knit crew neckline; long, close fitting, hemmed sleeves; and a straight, hemmed bottom.

Sample 4 is a men’s polo shirt constructed from 95% bamboo, 5% spandex, finely knit fabric that measures 15 stitches per linear centimeter counted in the horizontal direction and 20 stitches per linear centimeter counted in the vertical direction. The shirt has a rib knit spread collar; a left over right, partial front opening with two button closures; short, hemmed sleeves; and a straight, hemmed bottom with side slits.

Sample 5 is a unisex robe that is constructed from 100% bamboo, woven fabric. The robe extends past the knee and has a full front opening; a shawl collar; long, hemmed sleeves; a self-fabric belt; two belt loops; patch pockets below the waist; and a straight, hemmed bottom. The robe and the self-fabric belt meet the definition of a composite good found in the Explanatory Notes to the General Rules of Interpretation, 3(b). The essential character of Sample 5 is imparted by the robe.

The applicable subheading for Sample 1 will be 6109.90.1013, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Men’s or boys’: T-shirts, singlets, tank tops and similar garments, knitted or crocheted: of other textile materials: of man-made fibers: tank top and singlets: men’s. The duty rate will be 32 percent ad valorem.

The applicable subheading for Sample 2 will be 6107.12.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Men's or boys' underpants, briefs, nightshirts, pajamas, bathrobes, dressing gowns and similar articles, knitted or crocheted: Underpants and briefs: Of man-made fibers . . . Men's. The rate of duty will be 14.9 percent ad valorem

The applicable subheading for Sample 3 will be 6109.90.1049, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: T-shirts, singlets, tank tops and similar garments, knitted or crocheted: of other textile materials: of man-made fibers: men’s or boys’: other. The rate of duty is 32% ad valorem.

The applicable subheading for Sample 4 will be 6105.20.2010, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for: men’s or boys’ shirts, of man-made fibers: other: men’s. The duty rate is 32% ad valorem.

The applicable subheading for Sample 5 will be 6208.92.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ singlets and other undershirts, slips, petticoats, briefs, panties, nightdresses, pajamas, bathrobes, dressing gowns and similar articles: other: of man-made fibers: bathrobes, dressing gowns and similar articles: women’s. The rate of duty is 16% 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/.

Sample 1 falls within textile category 638. Sample 2 falls within textile category 652. Samples 3 and 4 fall within textile category designation 638. Sample 5 falls within textile category designation 650. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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 Deborah Marinucci at 646-733-3054.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also: