The tariff classification of a woman's knit garment from Taiwan.
Issued September 27, 1996 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6114.20.0010, 6114.20.0060
Headings: 6114
Product description
Style 6798 is a woman's top and style 6799 is a woman's bottom. Both are constructed from 55% cotton, 35% polyester and 10% lycra knit fabric. Style 6798 is a sleeveless garment with a "T" back. It features a mock turtle neck and extends to just under the bustline. The front is lined. Style 6799 is cut like a brief with high cut leg openings and a high waist band that is worn folded over. The front panel is lined. As you have requested, the sample garments are being returned.
CBP rationale
The applicable subheading for style 6798 will be 6114.20.0010, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other garments knitted or crocheted, of cotton, tops, women's or girls'. The applicable subheading for style 6799 will be 6114.20.0060, HTSUSA, which provides for other garments, knitted or crocheted, of cotton, other, women's or girls'.
Full text
PD A87502 September 27, 1996 CLA-2-61:K:TC:C7:I16 A87502 CATEGORY: Classification TARIFF NO.: 6114.20.0010, 6114.20.0060 Ms. Julie Pfender Combined Logistics (USA), Inc. 751 Sullivan Road Building D, Suite P11 College Park, GA 30349 RE: The tariff classification of a woman's knit garment from Taiwan. Dear Ms. Pfender: In your letter dated September 3, 1996, you requested a classification ruling on behalf of your client, Scotch Maid Inc., Division of Sara Lee Corporation. Two samples have been submitted. Style 6798 is a woman's top and style 6799 is a woman's bottom. Both are constructed from 55% cotton, 35% polyester and 10% lycra knit fabric. Style 6798 is a sleeveless garment with a "T" back. It features a mock turtle neck and extends to just under the bustline. The front is lined. Style 6799 is cut like a brief with high cut leg openings and a high waist band that is worn folded over. The front panel is lined. As you have requested, the sample garments are being returned. The applicable subheading for style 6798 will be 6114.20.0010, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other garments knitted or crocheted, of cotton, tops, women's or girls'. The duty rate will be 11.4% ad valorem. The applicable subheading for style 6799 will be 6114.20.0060, HTSUSA, which provides for other garments, knitted or crocheted, of cotton, other, women's or girls'. The duty rate will be 11.4% ad valorem. Style 6798 falls within textile category designation 339. Style 6799 falls within textile category designation 359. As products of Taiwan, this merchandise is currently subject to visa and quota requirements 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. 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 Part 177 of the Customs Regulations. 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, Thomas Mattina Area Director JFK Airport
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