The tariff classification of women's artificial fiber knit tank top and shorts from Hong Kong
Issued October 8, 1997 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6104.69.2060, 6109.90.1065
Product description
These garments will be labeled for the ultimate consignee, Victoria's Secret Stores. Both styles are constructed from 73% rayon viscose, 21% polyester and 6% elastic finely knit velour fabric. You indicate that the camisole top and short bottom will be sold as underwear separates, however it is Customs' position that these velour garments are classifiable under outerwear provisions. Style 124416 is tank top which features a hemmed bottom, capping around the armholes and dropped front and back nape. The capping continues to form the shoulder straps measuring 1/2 inch at the top. Style 124415 is a short with hemmed short legs, an enclosed waistband with a heavy elastic inner band.
CBP rationale
The applicable subheading for tank top will be 6109.90.1065, Harmonized Tariff Schedule of the United States (HTS), which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted: Of other textile materials: Of man-made fibers: Women's or girls': Tank tops and singlets: Women's. The applicable subheading for the shorts will be 6104.69.2060 (HTS), which provides for Women's or girls' suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers.
Full text
PD C80099 October 8, 1997 CLA-2-61:SF:I10:C80099 CATEGORY: Classification TARIFF NO.: 6109.90.1065; 6104.69.2060 Gregory Fabricant St. Eve International 180 Madison Ave. New York, NY 10018 RE: The tariff classification of women's artificial fiber knit tank top and shorts from Hong Kong Dear Mr. Fabricant: In your letter dated September 14, 1997 you requested a tariff classification ruling for Style numbers 124416 and 124415. These garments will be labeled for the ultimate consignee, Victoria's Secret Stores. Both styles are constructed from 73% rayon viscose, 21% polyester and 6% elastic finely knit velour fabric. You indicate that the camisole top and short bottom will be sold as underwear separates, however it is Customs' position that these velour garments are classifiable under outerwear provisions. Style 124416 is tank top which features a hemmed bottom, capping around the armholes and dropped front and back nape. The capping continues to form the shoulder straps measuring 1/2 inch at the top. Style 124415 is a short with hemmed short legs, an enclosed waistband with a heavy elastic inner band. The applicable subheading for tank top will be 6109.90.1065, Harmonized Tariff Schedule of the United States (HTS), which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted: Of other textile materials: Of man-made fibers: Women's or girls': Tank tops and singlets: Women's. The rate of duty will be 33.4%. The applicable subheading for the shorts will be 6104.69.2060 (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 other textile materials: Of artificial fiber: Shorts. The rate of duty will be 29.5%. The tank top falls within textile category designation 639 and the shorts fall within textile category designation 648. 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. Sincerely, ALICE M. RIGDON Port Director San Francisco
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