The tariff classification of a pair of women's knit trousersfrom Singapore.
Issued June 26, 1991 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6104.63.2010, 6109.90.1090
Product description
The submitted samples are two knit garments both of which are listed as style no. 50362. Style no. 50362 consists of an upper and a lower body garment. The lower body garment of style no. 50362 is a pair of pants. The pants are constructed of 62% polyester/33% cotton /5% spandex knit fabric. On the pants there is a four-inch, u-shaped rise above the waist, which narrows to form two, 1 and 3/4 inch straps. The fabric straps extend over the shoulder and become a part of the four inch u-shaped back rise. Your request for a tariff classification ruling regarding the upper body garment of Style No. 50362 is being forwarded to the Office of Regulations and Rulings, U. S. Customs Service Headquarters, for their review. A ruling will be issued to you from that office. As you have requested, the sample garment is being returned.
CBP rationale
The applicable subheading for the lower body garment of style no 50362 will be 6104.63.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for women's knit pants of synthetic fibers.
Full text
NY 863880 JUNE 26, 1991 CLA-2-61:S:N:N3I:361 863880 CATEGORY: Classification TARIFF NO.: 6109.90.1090; 6104.63.2010 Mary Jo Muoio Wolf D. Barth Co. Inc. 90 West Street New York, NY 10006 RE: The tariff classification of a pair of women's knit trousers from Singapore. Dear Ms. Muoio: In your letter dated May 28, 1991, on behalf of Diamond's Run Ltd., you requested a classification ruling. The submitted samples are two knit garments both of which are listed as style no. 50362. Style no. 50362 consists of an upper and a lower body garment. The lower body garment of style no. 50362 is a pair of pants. The pants are constructed of 62% polyester/33% cotton /5% spandex knit fabric. On the pants there is a four-inch, u-shaped rise above the waist, which narrows to form two, 1 and 3/4 inch straps. The fabric straps extend over the shoulder and become a part of the four inch u-shaped back rise. Your request for a tariff classification ruling regarding the upper body garment of Style No. 50362 is being forwarded to the Office of Regulations and Rulings, U. S. Customs Service Headquarters, for their review. A ruling will be issued to you from that office. As you have requested, the sample garment is being returned. The applicable subheading for the lower body garment of style no 50362 will be 6104.63.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for women's knit pants of synthetic fibers. The rate of duty will be 30 percent ad valorem. The lower body garment of style 50362 falls within textile category designation 648. Based upon international textile trade agreements, products of Singapore 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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