The tariff classification of a woman's shirt and pants from Taiwan.
Issued April 18, 1997 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6106.20.2010, 6104.63.2006
Product description
The tariff classification of a woman's shirt and pants from Taiwan.
CBP rationale
The applicable subheading for the pants will be 6104.63.2006, Harmonized Tariff Schedule of the United States (HTS), which provides for women's knit trousers of synthetic fibers. The applicable subheading for the shirt will be 6106.20.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for women's knit blouses and shirts of man-made fibers.
Full text
NY B83456 April 18, 1997 CLA-2-61:RR:NC:WA:361 B83456 CATEGORY: Classification TARIFF NO.: 6104.63.2006; 6106.20.2010 Mr. Greg J. Osnes Geo. S. Bush & Co., Inc. P.O. Box 8829 Portland, Oregon 97208-8829 RE: The tariff classification of a woman's shirt and pants from Taiwan. Dear Mr. Osnes: In your letter dated March 20, you requested a tariff classification ruling for style 2452 on behalf of Fred Meyer Inc. The garments are being returned, as you requested. Style 2452 includes two garments, a shirt and pants. The shirt is constructed from 65% polyester, 35% cotton knit fleece fabric with more than ten stitches per centimeter in both the horizontal and vertical directions. It features a henley style neckline with a three button placket and right over left closure, long sleeves with rib knit cuffs and a hemmed bottom with three inch side slits. The pull-on pants are constructed from 62% polyester, 33% cotton, and 5% spandex knit fabric, and feature a covered elasticized waistband. You have referred to this style as pajamas, and have indicated that they are designed for a comfortable fit, and that they will be sold in the Fred Meyers lingerie department. You have also indicated that the garments are designed to be worn for sleeping or around the home, and that other garments sold in the lingerie department include robes, pajamas, foundation garments, and loungewear. Based on the appearance of the garments, the fact that they are intended for multiple use, and that they will be sold in proximity to "loungewear" garments, this style would not be classified as pajamas in heading 6108. The applicable subheading for the pants will be 6104.63.2006, Harmonized Tariff Schedule of the United States (HTS), which provides for women's knit trousers of synthetic fibers. The rate of duty will be 29.5 percent ad valorem. The applicable subheading for the shirt will be 6106.20.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for women's knit blouses and shirts of man-made fibers. The rate of duty will be 33.8 percent ad valorem. The pants fall within the textile category designation 648; the shirt falls within textile category designation 639. Based upon international textile trade agreements, garments imported from Taiwan 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, Paul K. Schwartz Chief, Apparel Branch National Commodity Specialist Division
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