The tariff classification of women's knit garments from Taiwan
Issued May 22, 1996 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6104.63.2010, 6106.20.2010, 6104.43.2010, 6104.62.2010, 6110.20.2075
Product description
Style #L619912 is a woman's dress constructed from 75% polyester/25% rayon quilted knit fabric. The pullover dress reaches to mid-calf and features a rib knit crew neck, long rolled cuff sleeves and a shirttail bottom. Style #L619915 consists of a pullover and a pair of trousers constructed from 60% cotton/40% polyester knit fabric. The quilted knit pullover features a rib knit crew neck, long rolled cuff sleeves and a slightly curved bottom. The rib knit pull-on trousers feature an elasticized waist and hemmed ankle-length bottoms. Style #52067 consists of a blouse and a pair of trousers constructed from 75%polyester/25% rayon knit fabric. The blouse fabric has more than 10 stitches per centimeter measured in both the horizontal and vertical directions and features a pointed collar, a full front opening with six button closures, a left chest patch pocket, and a scalloped edge bottom with side slits. Your samples will be returned as requested.
CBP rationale
The applicable subheading for the dress will be 6104.43.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for women's knit dresses of synthetic fibers. The applicable subheading for the Style #L619915 pullover will be 6110.20.2075, HTS, which provides for women's knit pullovers of cotton. The applicable subheading for the Style #L619915 trousers will be 6104.62.2010, HTS, which provides for women's knit trousers of synthetic fibers. The applicable subheading for the Style #52067 blouse will be 6106.20.2010, HTS, which provides for women's knit blouses of man-made fibers. The applicable subheading for the Style #52067 trousers will be 6104.63.2010, HTS, which provides for women's knit trousers of synthetic fibers.
Full text
PD A82876 MAY 22, 1996 CLA-2-61:LA:S:T:1:3:I12 A82876 CATEGORY: Classification TARIFF NO.: 6106.20.2010; 6110.20.2075; 6104.43.2010; 6104.63.2010; 6104.62.2010 Mr. Michael Skidmore Tower Group Int'l, Inc. 115 Broad Street Boston, MA 02101-3022 RE: The tariff classification of women's knit garments from Taiwan Dear Mr. Skidmore: In your letter dated March 4, 1996, which was resubmitted April 19, 1996, on behalf of Newton Buying Corporation, you requested a tariff classification ruling. Style #L619912 is a woman's dress constructed from 75% polyester/25% rayon quilted knit fabric. The pullover dress reaches to mid-calf and features a rib knit crew neck, long rolled cuff sleeves and a shirttail bottom. Style #L619915 consists of a pullover and a pair of trousers constructed from 60% cotton/40% polyester knit fabric. The quilted knit pullover features a rib knit crew neck, long rolled cuff sleeves and a slightly curved bottom. The rib knit pull-on trousers feature an elasticized waist and hemmed ankle-length bottoms. Style #52067 consists of a blouse and a pair of trousers constructed from 75%polyester/25% rayon knit fabric. The blouse fabric has more than 10 stitches per centimeter measured in both the horizontal and vertical directions and features a pointed collar, a full front opening with six button closures, a left chest patch pocket, and a scalloped edge bottom with side slits. Your samples will be returned as requested. The applicable subheading for the dress will be 6104.43.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for women's knit dresses of synthetic fibers. The rate of duty will be 16.8% ad valorem. The applicable subheading for the Style #L619915 pullover will be 6110.20.2075, HTS, which provides for women's knit pullovers of cotton. The rate of duty will be 20.3% ad valorem. The applicable subheading for the Style #L619915 trousers will be 6104.62.2010, HTS, which provides for women's knit trousers of synthetic fibers. The rate of duty will be 16.3% ad valorem. The applicable subheading for the Style #52067 blouse will be 6106.20.2010, HTS, which provides for women's knit blouses of man-made fibers. The rate of duty will be 34.1% ad valorem. The applicable subheading for the Style #52067 trousers will be 6104.63.2010, HTS, which provides for women's knit trousers of synthetic fibers. The rate of duty will be 29.6% ad valorem. The dress falls within textile category designation 636. The L619915 pullover falls within textile category designation 339 and the trousers 348. The 52067 blouse falls within textile category designation 639 and the trousers 648. As products of Taiwan, this merchandise is subject to a visa requirement and quota restraints based upon international textile trade agreements. 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. 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 Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. Sincerely, Audrey Adams Port Director Los Angeles
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