The tariff classification of a woman's pair of pants and pullover from Macau.
Issued April 21, 1995 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6110.30.3055, 6104.62.2010
Product description
The tariff classification of a woman's pair of pants and pullover from Macau.
CBP rationale
The applicable subheading for the pants will be 6104.62.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for women's knit trousers of cotton. The applicable subheading for the pullover will be 6110.30.3075, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters, pullovers, and similar articles, knit, of synthetic fibers, women's.
Full text
NY 808713 April 21, 1995 CLA-2-61:S:N:N5:361 806294 CATEGORY: Classification TARIFF NO.: 6104.62.2010; 6110.30.3055 Ms. Virginia Sun Talbots 175 Beal Street Hingham, Mass. 02043 RE: The tariff classification of a woman's pair of pants and pullover from Macau. Dear Ms. Sun: In your letter dated March 28, 1995, you requested a tariff classification ruling for two garments. The samples are being returned, as you requested. Style 55105655 consists of a pair of pants and a pullover top. The pull-on pants are constructed from 100% cotton rib knit fabric and have a one-inch elasticized waistband. The pullover is constructed from 100% polyester heavy weight fleece knit fabric. The pullover features a mock turtle neck collar, long sleeves with rib knit cuffs and side slits. You have asked that these garments be classified as pajamas. However, similarly styled garments have been merchandised as lounging garments. Lounging garments are not considered sleepwear, therefore, these garments will not be classified as pajamas. The applicable subheading for the pants will be 6104.62.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for women's knit trousers of cotton. The rate of duty will be 16.5 percent ad valorem. The applicable subheading for the pullover will be 6110.30.3075, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters, pullovers, and similar articles, knit, of synthetic fibers, women's. The rate of duty will be 34 percent ad valorem. The pants fall within textile category designation 348; the pullover falls within textile category designation 639. Based upon international textile trade agreements, garments imported from Macau are subject to a visa requirement 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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