The tariff classification of ladies' knitted garments from Taiwan.
Issued December 21, 1990 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6114.30.1020, 6104.52.0010
Product description
The tariff classification of ladies' knitted garments from Taiwan.
CBP rationale
The applicable subheading for styles 503918 and 503919 will be 6104.52.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for women's knitted skirts of cotton. The applicable subheading for style 721905 will be 6114.30.1020, Harmonized Tariff Schedule of the United States (HTS), which provides for women's knitted tops of man-made fibers.
Full text
NY 858412 Dec. 21, 1990 CLA-2-61:S:N:N3:361 858412 CATEGORY: Classification TARIFF NO.: 6104.52.0010; 6114.30.1020 Mr. Robert Silverman Scotch Maid, Incorporated 350 Fifth Avenue, Suite 2620 New York, NY 10118 RE: The tariff classification of ladies' knitted garments from Taiwan. Dear Mr. Silverman: In your letter dated November 27, 1990, you requested a tariff classification ruling. The submitted lower body garments are manufactured from 55% cotton, 35% polyester, 10% spandex jersey. Styles 503918 and 503919 are short skirts under which are attached leg portions. The leg portions of 503918 are short, and the legs of 503919 extend close to the ankles. There is an elasticized waistband on each garment. Style 721905 is a sleeveless pullover, which does not reach to the waist. There is a partial-front, zippered opening which extends into the mock T-neck. It is manufactured from 55% polyester, 35% cotton, 10% spandex jersey. The applicable subheading for styles 503918 and 503919 will be 6104.52.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for women's knitted skirts of cotton. The rate of duty will be 8.8 percent ad valorem. The applicable subheading for style 721905 will be 6114.30.1020, Harmonized Tariff Schedule of the United States (HTS), which provides for women's knitted tops of man-made fibers. The rate of duty will be 30 percent ad valorem. The skirts fall within textile category designation 342, and the top within 639. Based upon international textile trade agreements, products of Taiwan are subject to quota restraints and a visa requirement. 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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