888733 88 Ruling Active

The tariff classification of Taekwondo Uniforms from HongKong.

Issued August 9, 1993 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6211.43.0090, 6202.63.3510

Headings: 6211, 6202

Product description

The uniform consists of a top and pants, both stated to be constructed of a not knit 65% polyester and 35% cotton fabric. The top is a v-neck pullover with a slit on each side and long sleeves. The pants have an elastic waist with a drawstring closure. According to the explanatory notes to the Harmonized Tariff, chapter 62, the uniform is an "ensemble", that is a set of garments that cover the upper and lower part of the body of the same fabric construction, style, color, composition and of corresponding or compatible size. In chapter 62 there is a provision for judo, karate and other oriental martial arts uniforms only if of cotton. Otherwise we apply the rate of duty applicable to each garment in the ensemble if entered separately.

CBP rationale

The applicable subheading for the Taekwondo top will be 6204.23.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for women's or girl's ensembles of synthetic fibers, other. The applicable subheading for the Taekwondo pants will be 6204.23.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for women's or girl's ensembles of synthetic fibers, trousers and breeches.

Full text

NY 888733 August 9, 1993 CLA-2-62:S:N:N5:353 888733 CATEGORY: Classification TARIFF NO.: 6211.43.0090; 6202.63.3510 Mr. Joseph T. Vaine, Jr. C. Martin Taylor Customs Brokers P.O. Box 3067 2831 Talleyrand Avenue Jacksonville, Florida 32206 RE: The tariff classification of Taekwondo Uniforms from Hong Kong. Dear Mr. Vaine: In your letter dated July 21, 1993 you requested a classification ruling on behalf of your client, Macho Products, Inc. A sample of the uniform, a unisex item, was submitted with your request and will be returned to you as per your request. The uniform consists of a top and pants, both stated to be constructed of a not knit 65% polyester and 35% cotton fabric. The top is a v-neck pullover with a slit on each side and long sleeves. The pants have an elastic waist with a drawstring closure. According to the explanatory notes to the Harmonized Tariff, chapter 62, the uniform is an "ensemble", that is a set of garments that cover the upper and lower part of the body of the same fabric construction, style, color, composition and of corresponding or compatible size. In chapter 62 there is a provision for judo, karate and other oriental martial arts uniforms only if of cotton. Otherwise we apply the rate of duty applicable to each garment in the ensemble if entered separately. The applicable subheading for the Taekwondo top will be 6204.23.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for women's or girl's ensembles of synthetic fibers, other. The duty rate will be 17 per cent ad valorem. This is the rate which would apply if the garments were entered separately and classified in subheading 6211.43.0090. The applicable subheading for the Taekwondo pants will be 6204.23.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for women's or girl's ensembles of synthetic fibers, trousers and breeches. The rate of duty will be 30.4% ad valorem. This is the rate which would apply if the garments were entered separately and classified in subheading 6204.63.3510. The Taekwondo top falls within textile category designation 659 and the Taekwondo pants fall within textile category 648. As a product of Hong Kong this merchandise is subject to import restraints based upon international textile trade agreements. The designated textile and apparel categories mat 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 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 

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →