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C81078 C8 Ruling Active

The tariff classification of women's knit trousers and pullover from China, Hong Kong and Thailand

Issued December 1, 1997 by U.S. Customs and Border Protection.

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C8 C81078 (December 1, 1997)

Tariff classification

HTS codes: 6110.30.3055, 6104.63.2006

Headings: 6104, 6110

Product description

Style # 13004 is a sample of women's trousers composed of 87% polyester and 13% spandex knit fabric. The trousers feature an elasticized waistband with an inner drawstring; side seam pockets at the hip; ankle length; elasticized leg ends and rear vents with zipper closures. Style # 34204 is a women's sleeveless pullover composed of 100% polyester finely knit fabric. This pullover features a partial frontal opening with a zipper closure; a stand-up collar; tapered fit; rear pockets located below the waist; and a hemmed bottom which extends to a lower length in the rear than in the front. Per your request, your samples are returned herewith.

CBP rationale

The applicable subheading for Style # 13004 will be 6104.63.2006, Harmonized Tariff Schedule of the United States (HTS), which provides for women's trousers, of synthetic fibers, other, other, trousers and breeches, women's, containing 5 percent or more by weight of elastomeric yarn or rubber thread. The applicable subheading for Style #34204 will be 6110.30.3055, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of man-made fibers: other: other: other: other: other: women's or girls'.

Full text

PD C81078 December 1, 1997 CLA-2-61-NO:TC:I06 C81078 CATEGORY: Classification TARIFF NO.: 6104.63.2006, 6110.30.3055 Mr. Arthur Danforth Hyde Athletic Industries, Incorporated P.O. Box 6046 Peabody, Maryland 01961 RE: The tariff classification of women's knit trousers and pullover from China, Hong Kong and Thailand Dear Mr. Danforth: This letter replaces the letter that we sent you on November 18, 1997, under the same file number. Through clerical error the letter omitted the fiber content of the pullover. In your letter dated October 22, 1997, you requested a tariff classification ruling. Two samples, Style #s 13004 and 34204, were submitted. Style # 13004 is a sample of women's trousers composed of 87% polyester and 13% spandex knit fabric. The trousers feature an elasticized waistband with an inner drawstring; side seam pockets at the hip; ankle length; elasticized leg ends and rear vents with zipper closures. Style # 34204 is a women's sleeveless pullover composed of 100% polyester finely knit fabric. This pullover features a partial frontal opening with a zipper closure; a stand-up collar; tapered fit; rear pockets located below the waist; and a hemmed bottom which extends to a lower length in the rear than in the front. Per your request, your samples are returned herewith. The applicable subheading for Style # 13004 will be 6104.63.2006, Harmonized Tariff Schedule of the United States (HTS), which provides for women's trousers, of synthetic fibers, other, other, trousers and breeches, women's, containing 5 percent or more by weight of elastomeric yarn or rubber thread. The rate of duty will be 29.5 percent ad valorem. The applicable subheading for Style #34204 will be 6110.30.3055, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of man-made fibers: other: other: other: other: other: women's or girls'. The rate of duty will be 33.5% ad valorem. Style # 13034 falls within textile category designation 648. Style # 34204 falls within textile category designation 639. Based upon international textile trade agreements, products of China, Hong Kong and Thailand 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, Allen H. Paterson Port Director New Orleans, Louisiana

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