B81478 B8 Ruling Active

The tariff classification of girls' sports bra and shorts from Macau.

Issued February 6, 1997 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6104.62.2060, 6212.10.9010

Headings: 6104, 6212

Product description

Style G80 is a girls' sports bra constructed of 95% cotton/5% spandex knitted fabric. The bra features a two ply front panel, racer back, capping on the arm holes and scooped neckline, and a heavily elasticized band sewn in the bottom hem. Style G81 is a pair of girls' close fitting shorts constructed of 95% cotton/5% spandex knitted fabric with a heavily elasticized waistband.

CBP rationale

The applicable subheading for the style G80 will be 6212.10.9010, Harmonized Tariff Schedule of the United States (HTS), which provides for Brassieres, girdles, corsets, braces, suspenders, garters and similar articles and parts thereof, whether or not knitted or crocheted: brassieres: other: other: of cotton. The applicable subheading for the style G81 will be 6104.62.2060, HTS, which provides for Women's or girls' suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted: trousers, bib and brace overalls, breeches and shorts: of cotton: other .

Full text

NY B81478 February 6, 1997 CLA-2-62:RR:NC:TA:354 B81478 CATEGORY: Classification TARIFF NO.: 6104.62.2060; 6212.10.9010 Ms. Holly Brown Nordstrom P.O. Box 870 Seattle, Washington 98111-0870 RE: The tariff classification of girls' sports bra and shorts from Macau. Dear Ms. Brown: In your letter dated January 17, 1997 you requested a classification ruling. The submitted samples will be returned as per your request. Two samples were provided for classification. Style G80 is a girls' sports bra constructed of 95% cotton/5% spandex knitted fabric. The bra features a two ply front panel, racer back, capping on the arm holes and scooped neckline, and a heavily elasticized band sewn in the bottom hem. Style G81 is a pair of girls' close fitting shorts constructed of 95% cotton/5% spandex knitted fabric with a heavily elasticized waistband. The applicable subheading for the style G80 will be 6212.10.9010, Harmonized Tariff Schedule of the United States (HTS), which provides for Brassieres, girdles, corsets, braces, suspenders, garters and similar articles and parts thereof, whether or not knitted or crocheted: brassieres: other: other: of cotton. The rate of duty will be 17.7 percent ad valorem. The applicable subheading for the style G81 will be 6104.62.2060, HTS, which provides for Women's or girls' suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted: trousers, bib and brace overalls, breeches and shorts: of cotton: other . . . shorts: girls': other. The rate of duty will be 16.2 percent ad valorem. Style G80 falls within textile category designation 349, and style G81 within textile category designation 348. Based upon international textile trade agreements products of Macau are subject to the requirement of a visa. Products within textile category designation 348 are also subject to quota requirements. The designated textile and apparel categories 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 the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Brian Burtnik at 212-466-5880. Sincerely, Paul K. Schwartz Chief, Textiles & Apparel Branch National Commodity Specialist Division

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