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802320 80 Ruling Active

The tariff classification of two women's garments from Taiwan.

Issued October 18, 1994 by U.S. Customs and Border Protection.

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80 802320 (October 18, 1994)

Tariff classification

HTS codes: 6104.62.2010, 6110.20.2075

Headings: 6104, 6110

Product description

The submitted samples, style KNT, a woman's pullover, and style WKT, women's pants, are constructed from 100% cotton, ribbed fabric. The outer surface of the pullover measures more than 9 stitches per 2 centimeters in the horizontal direction. The pullover features a V-neckline; short hemmed sleeves; side slits; and a hemmed bottom. The pants feature an elastic waistband and long leg openings with elastic stirrups.

CBP rationale

The applicable subheading for the pullover will be 6110.20.2075, Harmonized Tariff Schedule of the United States (HTS), which provides for women's sweaters, pullovers.

Full text

NY 802320 October 18, 1994 CLA-2-611:S:N:N5: 359 802320 CATEGORY: Classification TARIFF NO.: 6110.20.2075; 6104.62.2010 Mr. David M. Rickett E. Besler & Company P.O. Box 66361 Chicago, IL 60666-0361 RE: The tariff classification of two women's garments from Taiwan. Dear Mr. Rickett: In your letter dated September 15, 1994, on behalf of LTD Commodities, Inc., you requested a tariff classification ruling. The submitted samples, style KNT, a woman's pullover, and style WKT, women's pants, are constructed from 100% cotton, ribbed fabric. The outer surface of the pullover measures more than 9 stitches per 2 centimeters in the horizontal direction. The pullover features a V-neckline; short hemmed sleeves; side slits; and a hemmed bottom. The pants feature an elastic waistband and long leg openings with elastic stirrups. The applicable subheading for the pullover will be 6110.20.2075, Harmonized Tariff Schedule of the United States (HTS), which provides for women's sweaters, pullovers...and similar articles, knitted: of cotton: other. The rate of duty will be 20.7% ad valorem. The applicable HTS subheading for the pants will be 6104.62.2010, which provides for women's trousers, knitted: of cotton. The rate of duty will be 16.7% ad valorem. The pullover falls within textile category designation 339. The pants fall in category 348. Based upon international textile trade agreements, products of Taiwan are subject to visa requirements and quota restraints. The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report On Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport

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