D82560 D8 Ruling Active

The tariff classification of a woman's knit top and shorts from Taiwan.

Issued October 16, 1998 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6114.30.1020, 6104.63.2030

Headings: 6114, 6104

Product description

The tariff classification of a woman's knit top and shorts from Taiwan.

CBP rationale

The applicable subheading for the top will be 6114.30.1020, Harmonized Tariff Schedule of the United States (HTS), which provides for other knit garments, of man-made fibers, tops, for women. The applicable subheading for the shorts will be 6104.63.2030, Harmonized Tariff Schedule of the United States (HTS), which provides for women's knit shorts of synthetic fibers.

Full text

NY D82560 October 16, 1998 CLA-2-61:RR:NC:WA:361 D82560 CATEGORY: Classification TARIFF NO.: 6104.63.2030; 6114.30.1020 Mr. William F. Sullivan Brokerage Compliance Mgr. MSAS Customs Logistics Inc. 248-06 Rockaway Blvd. Jamaica, NY 11422 RE: The tariff classification of a woman's knit top and shorts from Taiwan. Dear Mr. Sullivan: In your letter dated September 18, 1998, you requested a classification ruling for a style S99-75-251, consisting of a woman's top and shorts, on behalf of Newport News, Inc. The samples are being returned, as you requested. Both the top and shorts of style S99-75-251 are constructed using two different fabrics - one is rib knit and the other is knit openwork. The rib knit fabric 65% polyester, 35% cotton; the openwork knit fabric is 48% nylon, 40% rayon, 12% spandex. The top of style S99-75-251 is constructed from the rib knit fabric, and covered in front with the openwork fabric. The top is essentially a tube top with shoulder straps. It features 3/4 inch straps, a top that is straight cut completely around, and a hemmed bottom. The top does not reach the waist. The shorts, which are constructed from the rib knit fabric, feature a one inch covered elastic waistband, and a plain hemmed bottom. Also covering the waistband, and extending to the ankles is a panel of the openwork fabric. The openwork panel extends completely around the garment but is slit up to the waistband in front, and approximately 12 inches up from the bottom on each side. The shorts are not covered with the openwork fabric in front. The applicable subheading for the top will be 6114.30.1020, Harmonized Tariff Schedule of the United States (HTS), which provides for other knit garments, of man-made fibers, tops, for women. The rate of duty will be 29.3 percent ad valorem. The applicable subheading for the shorts will be 6104.63.2030, Harmonized Tariff Schedule of the United States (HTS), which provides for women's knit shorts of synthetic fibers. The rate of duty will be 29.3 percent ad valorem. The top falls within textile category designation 639; the shorts fall within textile category 648. Based upon international textile trade agreements, products of Taiwan 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

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →