C88741 C8 Ruling Active

The tariff classification of a woman's knit shirt and pants from Korea.

Issued June 29, 1998 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6104.63.2011, 6106.20.2010

Headings: 6104, 6106

Product description

The samples are being returned, as you requested. Style H89100 is a woman's shirt and pants loungewear set constructed from 100% polyester velour knit fabric. The shirt features a full front opening with right over left button closure, long sleeves, and a plain hemmed bottom. The fabric of the shirt contains more than 10 stitches per centimeter in each direction. The long legged pants feature a one inch covered elastic waistband, two side seam pockets, and a plain hemmed bottom.

CBP rationale

The applicable subheading for the shirt will be 6106.20.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for women's knit shirts of man-made fibers. The applicable subheading for the pants will be 6104.63.2011, Harmonized Tariff Schedule of the United States (HTS), which provides for women's knit trousers of man-made fibers.

Full text

NY C88741 June 29, 1998 CLA-2-61:RR:NC:WA:361 C88741 CATEGORY: Classification TARIFF NO.: 6104.63.2011; 6106.20.2010 Mr. Robert Stack Siegel, Mandell & Davidson, P.C. Counselors at Law One Astor Plaza - 1515 Broadway 43rd Floor New York, New York 10036-7900 RE: The tariff classification of a woman's knit shirt and pants from Korea. Dear Mr. Stack: In your letter dated June 4, 1998, you requested a classification ruling for a woman's shirt and pants on behalf of Frederick Worldwide Company. The samples are being returned, as you requested. Style H89100 is a woman's shirt and pants loungewear set constructed from 100% polyester velour knit fabric. The shirt features a full front opening with right over left button closure, long sleeves, and a plain hemmed bottom. The fabric of the shirt contains more than 10 stitches per centimeter in each direction. The long legged pants feature a one inch covered elastic waistband, two side seam pockets, and a plain hemmed bottom. The applicable subheading for the shirt will be 6106.20.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for women's knit shirts of man-made fibers. The rate of duty will be 33.6 percent ad valorem. The applicable subheading for the pants will be 6104.63.2011, Harmonized Tariff Schedule of the United States (HTS), which provides for women's knit trousers of man-made fibers. The rate of duty will be 29.3 percent ad valorem. The shirt falls within textile category designation 639; the pants fall within textile category 648. Based upon international textile trade agreements, products of Korea 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 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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