D84348 D8 Ruling Active

The tariff classification of a woman's ensemble from Syria.

Issued December 7, 1998 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6110.30.3055, 6104.63.2011, 6104.23.0036, 6104.23.0032

Headings: 6104, 6110

Product description

Style number DB-1 is a woman's 100% polyester, knit, two-piece ensemble made up in identical fabric and put up for retail sale together. The ensemble is comprised of an upper garment, a pullover, and a lower garment, pants. Both components of the ensemble are of the same color, style and composition, and are of corresponding size. The fabric of the pullover measures more than 9 stitches per 2 centimeters in the horizontal direction. The pullover features a V-neckline; long, hemmed sleeves; and a hemmed bottom. Decorative strips are sewn on the shoulders, sleeves and the lower front of the garment. The pants feature an elastic, drawstring waist; and long, hemmed leg openings with 3 button snap closures. Decorative strips are sewn on the front extending from the waist to the hem. Your samples are being returned as requested.

CBP rationale

The applicable subheading for style DB-1, the pullover, will be 6104.23.0036, Harmonized Tariff Schedule of the United States (HTS), which provides for women's or girls' ensembles, knitted: of man-made fibers...blouses, shirts and tops. The rate of duty will be 33.3% ad valorem. This is the rate which would apply if the garments were entered separately and classified in subheading 6110.30.3055. The applicable HTS subheading for style DB-1, the pants, will be 6104.23.0032, which provides for women's or girls' ensembles, knitted: of man-made fibers.

Full text

NY D84348 December 7, 1998 CLA-2-61:RR:NC:TA:359 D84348 CATEGORY: Classification TARIFF NO.: 6104.23.0036; 6110.30.3055 6104.23.0032; 6104.63.2011 Mr. Kevin Maher C-Air Customhouse Brokers 153-66 Rockaway Blvd. Jamaica, NY 11434 RE: The tariff classification of a woman's ensemble from Syria. Dear Mr. Maher: In your letter dated November 5, 1998, on behalf of Skiva International, you requested a tariff classification ruling. Style number DB-1 is a woman's 100% polyester, knit, two-piece ensemble made up in identical fabric and put up for retail sale together. The ensemble is comprised of an upper garment, a pullover, and a lower garment, pants. Both components of the ensemble are of the same color, style and composition, and are of corresponding size. The fabric of the pullover measures more than 9 stitches per 2 centimeters in the horizontal direction. The pullover features a V-neckline; long, hemmed sleeves; and a hemmed bottom. Decorative strips are sewn on the shoulders, sleeves and the lower front of the garment. The pants feature an elastic, drawstring waist; and long, hemmed leg openings with 3 button snap closures. Decorative strips are sewn on the front extending from the waist to the hem. Your samples are being returned as requested. The applicable subheading for style DB-1, the pullover, will be 6104.23.0036, Harmonized Tariff Schedule of the United States (HTS), which provides for women's or girls' ensembles, knitted: of man-made fibers...blouses, shirts and tops. The rate of duty will be 33.3% ad valorem. This is the rate which would apply if the garments were entered separately and classified in subheading 6110.30.3055. The applicable HTS subheading for style DB-1, the pants, will be 6104.23.0032, which provides for women's or girls' ensembles, knitted: of man-made fibers...trousers and breeches. The rate of duty will be 29.3% ad valorem. This is the rate which would apply if the garments were entered separately and classified in subheading 6104.63.2011. Style number DB-1, the pullover, falls within textile category designation 639. The pants fall in category 648. Based upon international textile trade agreements products of Syria are not subject to quota restraints or visa requirements. This ruling is being issued under the provisions of Section 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. If you have any questions regarding the ruling, contact National Import Specialist Mike Crowley at 212-466-5852. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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