The tariff classification of women's knitted garments from Hong Kong.
Issued May 15, 1997 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6114.20.0010, 6108.21.0010
Product description
Style 5426 is a boy leg women's panty constructed of a printed rib knit cotton fabric. Features include an elasticized waistband with embroidered flowers sewn on at the center and hemmed leg openings. Style 5446 is a women's top constructed of a printed rib knit cotton fabric with quarter inch shoulder straps. The garment features lettuce edge finishing at the bottom and embroidered flowers sewn on across the top of the garment which extend five inches up the shoulder straps. Although the garment reaches the waist, it provides insufficient coverage at the neck and shoulder area. As such it is considered a top.
CBP rationale
The applicable subheading for style 5426 will be 6108.21.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for Women's or girls' slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted: briefs and panties: of cotton: women's. The applicable subheading for style 5446 will be 6114.20.0010, HTS, which provides for Other garments, knitted or crocheted: of cotton .
Full text
NY B84639 May 15, 1997 CLA-2-61:RR:NC:TA:354 B84639 CATEGORY: Classification TARIFF NO.: 6108.21.0010; 6114.20.0010 Ms. Lidia DeSantos Ithaca Industries, Inc. 156 West 56 Street, 17th Floor New York, New York 10019 RE: The tariff classification of women's knitted garments from Hong Kong. Dear Ms. DeSantos: In your letter dated April 14, 1997 you requested a classification ruling. Two samples were submitted for classification. Style 5426 is a boy leg women's panty constructed of a printed rib knit cotton fabric. Features include an elasticized waistband with embroidered flowers sewn on at the center and hemmed leg openings. Style 5446 is a women's top constructed of a printed rib knit cotton fabric with quarter inch shoulder straps. The garment features lettuce edge finishing at the bottom and embroidered flowers sewn on across the top of the garment which extend five inches up the shoulder straps. Although the garment reaches the waist, it provides insufficient coverage at the neck and shoulder area. As such it is considered a top. The applicable subheading for style 5426 will be 6108.21.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for Women's or girls' slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted: briefs and panties: of cotton: women's. The duty rate will be 8 percent ad valorem. The applicable subheading for style 5446 will be 6114.20.0010, HTS, which provides for Other garments, knitted or crocheted: of cotton . . . tops: women's or girls'. The duty rate will be 11.3 percent ad valorem. Style 5426 falls within textile category designation 352, and style 5446 within textile category designation 339. Based upon international textile trade agreements products of Hong Kong are subject to quota and the requirement of a visa. 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
More rulings on the same tariff codes
The tariff classification of garments from various countries
The tariff classification of a women’s crop top from India
The tariff classification of undergarments from the Dominican Republic
The tariff classification of a women’s knit blouse and top from China
The tariff classification of a bralette and panty from China
The tariff classification of a women’s crop top and blouses from Vietnam
The tariff classification of a women’s crop top and blouse from Vietnam
The tariff classification of briefs from Sri Lanka
The tariff classification of a girl’s upper body garment from China
The tariff classification of a girl’s knit top from Cambodia
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →