The tariff classification of two women's knit upper body garments from Canada.
Issued April 21, 1998 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6110.30.3055, 6109.90.1090
Product description
The samples are being returned, as you requested. Styles 179 is a pullover garment similar to a tank top, constructed from 50% cotton, 50% polyester knit fabric. The sleeveless garment features shoulder straps that measure just under three inches, a U-shaped neckline in front and back, and a plain hemmed bottom. Styles 136 is also a sleeveless pullover garment, constructed from 50% cotton, 50% polyester rib knit fabric. The pullover features shoulder straps that measure more than three inches, a U-shaped neckline in front and back, and a plain hemmed bottom.
CBP rationale
The applicable subheading for style 179 will be 6109.90.1090, Harmonized Tariff Schedule of the United States (HTS), which provides for tank tops, and similar articles, of man-made fibers, for women. The applicable subheading for style 136 will be 6110.30.3055, Harmonized Tariff Schedule of the United States (HTS), which provides for pullovers and similar articles, of man-made fibers, for women.
Full text
NY C86161 April 21, 1998 CLA-2-61:RR:NC:WA:361 C86161 CATEGORY: Classification TARIFF NO.: 6109.90.1090; 6110.30.3055 Mr. Edward M. Puls Treasurer Weekenders USA, Inc. 1011 Woodlands Parkway P.O. Box 8127 Vernon Hills, Il 60061-8127 RE: The tariff classification of two women's knit upper body garments from Canada. Dear Mr. Puls: In your letter dated March 30, 1998, you requested a classification ruling for two woman's knit upper body garments. The samples are being returned, as you requested. Styles 179 is a pullover garment similar to a tank top, constructed from 50% cotton, 50% polyester knit fabric. The sleeveless garment features shoulder straps that measure just under three inches, a U-shaped neckline in front and back, and a plain hemmed bottom. Styles 136 is also a sleeveless pullover garment, constructed from 50% cotton, 50% polyester rib knit fabric. The pullover features shoulder straps that measure more than three inches, a U-shaped neckline in front and back, and a plain hemmed bottom. The applicable subheading for style 179 will be 6109.90.1090, Harmonized Tariff Schedule of the United States (HTS), which provides for tank tops, and similar articles, of man-made fibers, for women. The general rate of duty will be 33.2 percent ad valorem. The applicable subheading for style 136 will be 6110.30.3055, Harmonized Tariff Schedule of the United States (HTS), which provides for pullovers and similar articles, of man-made fibers, for women. The general rate of duty will be 33.3 percent ad valorem. Styles 179 and 136 fall within textile category designation 639. Products from Canada are not currently subject to a visa requirement and quota restraints. You have indicated in your letter that the fabric is a blend of 50% cotton, 50% polyester fibers. Garments which are claimed to be constructed from such a blend are subject, upon importation, to laboratory analysis by the U.S. Customs Service to verify the actual weight of the component fibers. Please be advised that a slight variation from the above stated fiber content may affect the classification and the textile category designation of the subject garments. 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 Part 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, Robert B. Swierupski Director, National Commodity Specialist Division
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