The tariff classification of two women's knit garments from Korea. Dear Ms. Baron:
Issued May 12, 1999 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6110.30.3055, 6104.63.2030
Product description
The samples are being returned, as you requested. Style 412055 is a sleeveless pullover constructed from 100% polyester polar fleece fabric. The sleeveless pullover has a rounded neckline and a hemmed bottom. Style 416054 is a pair of shorts constructed from 100% polyester polar fleece fabric. The abbreviated pull-on shorts have an elasticized waistband and hemmed leg openings. Although you have stated that these garments are sleepwear coordinates, neither their appearance, nor the information you have provided concerning the sale of other garments by this and other importers supports this claim. Therefore, we believe that they will not be principally used as sleepwear in the United States.
CBP rationale
The applicable subheading for style 412055 will be 6110.30.3055, Harmonized Tariff Schedule of the United States (HTS), which provides for pullovers. The applicable subheading for style 416054 will be 6104.63.2030, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s.
Full text
NY E80392 May 12, 1999 CLA-2-61:RR:NC:WA:361 E80392 CATEGORY: Classification TARIFF NO.: 6110.30.3055; 6104.63.2030 Ms. Allison M. Baron Sharretts, Paley, Carter & Blauvelt, P.C. 67 Broad Street New York, N.Y. 10004 RE: The tariff classification of two women's knit garments from Korea. Dear Ms. Baron: In your letter dated April 9, 1999, you requested a tariff classification ruling for two women’s garments on behalf of DKNY Underwear, a division of Wacoal America, Inc. The samples are being returned, as you requested. Style 412055 is a sleeveless pullover constructed from 100% polyester polar fleece fabric. The sleeveless pullover has a rounded neckline and a hemmed bottom. Style 416054 is a pair of shorts constructed from 100% polyester polar fleece fabric. The abbreviated pull-on shorts have an elasticized waistband and hemmed leg openings. Although you have stated that these garments are sleepwear coordinates, neither their appearance, nor the information you have provided concerning the sale of other garments by this and other importers supports this claim. Therefore, we believe that they will not be principally used as sleepwear in the United States. The applicable subheading for style 412055 will be 6110.30.3055, Harmonized Tariff Schedule of the United States (HTS), which provides for pullovers...knitted or crocheted; of man-made fibers: women’s or girls’. The rate of duty will be 33.1 percent ad valorem. The applicable subheading for style 416054 will be 6104.63.2030, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s...shorts, knitted or crocheted: of synthetic fibers. The rate of duty will be 29.1 percent ad valorem. Styles 412055 falls within textile category designation 639; style 416054 falls within textile category designation 648. Based upon international textile trade agreements, garments imported from 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 212-637-7029. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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