A86921 A8 Ruling Active

The tariff classification of women's pants and pullover with matching bag from Singapore.

Issued September 6, 1996 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6104.62.2010, 6110.20.2075

Headings: 6104, 6110

GRI rules applied: GRI 3(b)

Product description

The samples are being returned, as you requested. The pants, pullover, and matching bag are constructed from 80% cotton, 20% polyester velour knit fabric. The pile is 100% cotton. The garments are designated as style 208003. The pull on pants have a half inch elasticized waistband and hemmed bottom. The pullover has long sleeves, a v-neckline with 1/8 inch satin trim, two inch side slits, and a hemmed bottom. The bag also has satin trim, a flap with a single button, and a hanger loop. The bag and pullover are considered a composite good and classified, in accordance with GRI 3(b), under the heading for the pullover. You have stated that these garments are designed as pajamas, sized for a comfortable fit, and will have a hang tag on the bag that states: "Gap pajama set". Notwithstanding these factors, garments of this fabric are generally known and principly used as lounging garments, sometimes called lounging pajamas, and not as sleepwear. As such, classification as pajamas, which is limited to those items worn for sleeping, is precluded.

CBP rationale

The applicable subheading for the pants of style 208003 will be 6104.62.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for women's knit trousers of cotton. The applicable subheading for the pullover and bag (composite) of style 208003 will be 6110.20.2075, Harmonized Tariff Schedule of the United States (HTS), which provides for Women's knit pullovers .

Full text

NY A86921 September 6, 1996 CLA-2-61:RR:NC:WA:361 A86921 CATEGORY: Classification TARIFF NO.: 6104.62.2010; 6110.20.2075 Ms. Meredith Covey GAP Two Harrison San Francisco, CA 94105 RE: The tariff classification of women's pants and pullover with matching bag from Singapore. Dear Ms. Covey: In your letter dated August 28, 1996, you requested a tariff classification ruling for women's pants and pullover with matching bag. The samples are being returned, as you requested. The pants, pullover, and matching bag are constructed from 80% cotton, 20% polyester velour knit fabric. The pile is 100% cotton. The garments are designated as style 208003. The pull on pants have a half inch elasticized waistband and hemmed bottom. The pullover has long sleeves, a v-neckline with 1/8 inch satin trim, two inch side slits, and a hemmed bottom. The bag also has satin trim, a flap with a single button, and a hanger loop. The bag and pullover are considered a composite good and classified, in accordance with GRI 3(b), under the heading for the pullover. You have stated that these garments are designed as pajamas, sized for a comfortable fit, and will have a hang tag on the bag that states: "Gap pajama set". Notwithstanding these factors, garments of this fabric are generally known and principly used as lounging garments, sometimes called lounging pajamas, and not as sleepwear. As such, classification as pajamas, which is limited to those items worn for sleeping, is precluded. The applicable subheading for the pants of style 208003 will be 6104.62.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for women's knit trousers of cotton. The rate of duty will be 16.3 percent ad valorem. The applicable subheading for the pullover and bag (composite) of style 208003 will be 6110.20.2075, Harmonized Tariff Schedule of the United States (HTS), which provides for Women's knit pullovers ...and similar articles of cotton. The rate of duty will be 19.9 percent ad valorem. The pants fall within the textile category designation 348; the pullover and bag fall within textile category designation 339. Based upon international textile trade agreements, garments imported from Singapore are subject to a visa requirement 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. If you have any questions regarding the ruling, contact National Import Specialist Angela De Gaetano at 212-466-5540. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division

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