882112 88 Ruling Active

The tariff classification of women's garments from Taiwan.

Issued February 11, 1993 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6104.63.2010, 6110.30.3045

Headings: 6104, 6110

Product description

Both samples are manufactured from knit French Terry fabrics composed of 65 percent polyester and 35 percent cotton. The outer surfaces of the fabrics are constructed with more than 9 stitches per 2 centimeters measured in the horizontal direction. Style 80598 is a a woman's sweatshirt featuring long sleeves with rib-knit cuffs, a rib-knit collar, and a rib-knit bottom. Style 80599 is a woman's pair of sweat pants which features an elastic waist, two side-seam pocket and hemmed bottoms. The samples will be returned as you requested. In your letter you have stated that both samples are water- resistant. However, please be advised that there are no provisions in the Harmonized Tariff Schedule for water-resistant knit garments.

CBP rationale

The applicable subheading for the sweatshirt will be 6110.30.3045, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters,. The applicable subheading for the pants will be 6104.63.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for women's .

Full text

NY 882112 February 11, 1993 CLA-2-61:S:N:N5:359 882112 CATEGORY: Classification TARIFF NO.: 6110.30.3045; 6104.63.2010 Mr. Vince Brascia Yusen Air & Sea Service (USA) Inc. 340 Beach Road Burlingame, California 94010 RE: The tariff classification of women's garments from Taiwan. Dear Mr. Brascia: In your letter dated January 20, 1993, on behalf of North Coast Industries, you requested a tariff classification ruling. Two samples have been submitted. Both samples are manufactured from knit French Terry fabrics composed of 65 percent polyester and 35 percent cotton. The outer surfaces of the fabrics are constructed with more than 9 stitches per 2 centimeters measured in the horizontal direction. Style 80598 is a a woman's sweatshirt featuring long sleeves with rib-knit cuffs, a rib-knit collar, and a rib-knit bottom. Style 80599 is a woman's pair of sweat pants which features an elastic waist, two side-seam pocket and hemmed bottoms. The samples will be returned as you requested. In your letter you have stated that both samples are water- resistant. However, please be advised that there are no provisions in the Harmonized Tariff Schedule for water-resistant knit garments. The applicable subheading for the sweatshirt will be 6110.30.3045, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters,...sweatshirts...and similar articles, knitted ... of man-made fibers, other...sweatshirts, women's .... The rate of duty will be 34.2 percent ad valorem. The applicable subheading for the pants will be 6104.63.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for women's ... trousers,...knitted...trousers... of synthetic fibers, other,... women's. The rate of duty will be 30 percent ad valorem. Style 80598 falls within textile category designation 639. Style 80599 falls within textile category designation 648. 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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