The tariff classification of women's pullovers and pants from Macau.
Issued August 12, 1997 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6104.62.2011, 6110.20.2075
Product description
The garments are being returned, as you requested. Styles 81103708 and 81103709, (missy sizes) which will also be imported in petite sizes under style number 8113708p and 81103709p, include two garments, a pullover and pants. Both garments are constructed from 80% cotton, 20% polyester velour knit fabric. The pullovers feature a rounded, capped neckline, long sleeves and a hemmed bottom. The pull-on pants feature an elasticized waistband and hemmed bottom. You have referred to these styles as lounging pajamas, and have indicated that they are designed for a comfortable fit, and that they will be sold in Talbots stores and catalogues. You also indicated that they will be advertised for both lounging and sleeping. Based both on the appearance of the garments, and the fact that they are intended for multiple uses, these styles would not be classified as pajamas in heading 6108.
CBP rationale
The applicable subheading for the pants of both styles will be 6104.62.2011, Harmonized Tariff Schedule of the United States (HTS), which provides for women's knit trousers of cotton. The applicable subheading for the pullover of both styles will be 6110.20.2075, Harmonized Tariff Schedule of the United States (HTS), which provides for knit pullovers of cotton, women's.
Full text
NY B87790 August 12, 1997 CLA-2-61:RR:NC:WA:361 B87790 CATEGORY: Classification TARIFF NO.: 6104.62.2011; 6110.20.2075 Ms. Gretchen H. Zink Import Production Administrator Talbots 175 Beal Street Hingham, Mass. 02043 RE: The tariff classification of women's pullovers and pants from Macau. Dear Ms. Zink: In your letter dated July 16, 1997, you requested a tariff classification ruling for two styles of women's lounging pajamas. The garments are being returned, as you requested. Styles 81103708 and 81103709, (missy sizes) which will also be imported in petite sizes under style number 8113708p and 81103709p, include two garments, a pullover and pants. Both garments are constructed from 80% cotton, 20% polyester velour knit fabric. The pullovers feature a rounded, capped neckline, long sleeves and a hemmed bottom. The pull-on pants feature an elasticized waistband and hemmed bottom. You have referred to these styles as lounging pajamas, and have indicated that they are designed for a comfortable fit, and that they will be sold in Talbots stores and catalogues. You also indicated that they will be advertised for both lounging and sleeping. Based both on the appearance of the garments, and the fact that they are intended for multiple uses, these styles would not be classified as pajamas in heading 6108. The applicable subheading for the pants of both styles will be 6104.62.2011, Harmonized Tariff Schedule of the United States (HTS), which provides for women's knit trousers of cotton. The rate of duty will be 16.2 percent ad valorem. The applicable subheading for the pullover of both styles will be 6110.20.2075, Harmonized Tariff Schedule of the United States (HTS), which provides for knit pullovers of cotton, women's. The rate of duty will be 19.4 percent ad valorem. The pants of both styles fall within the textile category designation 348; the pullover of both styles falls within textile category designation 339. Based upon international textile trade agreements, garments imported from Macau 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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