The tariff classification of a woman's knit multi-functional garment from Korea. Dear Ms. Baron:
Issued June 9, 1999 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6104.42.0010
Headings: 6104
Product description
The sample is being returned, as you requested. Style 322022 is described as a house dress/robe/nightgown. The label also indicates that the garment is a caftan. It is constructed from 100% cotton jersey knit fabric that is not lightweight. The pullover, ankle length garment has a v-neckline; long hemmed sleeves; side inseam pockets at the hip; and a hemmed bottom. Although you have indicated that this is an intimate garment, nothing about the garment itself, nor the additional analysis provided indicates that it will be solely used as either a robe or a nightgown.
CBP rationale
The applicable subheading for the garment will be 6104.42.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s.
Full text
NY E80962 June 9, 1999 CLA-2-61:RR:NC:WA:361 E80962 CATEGORY: Classification TARIFF NO.: 6104.42.0010 Ms. Allison M. Baron Sharretts, Paley, Carter & Blauvelt, P.C. 67 Broad Street New York, N.Y. 10004 RE: The tariff classification of a woman's knit multi-functional garment from Korea. Dear Ms. Baron: In your letter dated April 9, 1999, you requested a tariff classification ruling for a woman’s garment on behalf of Donna Karan Intimates, a division of Wacoal America, Inc. The sample is being returned, as you requested. Style 322022 is described as a house dress/robe/nightgown. The label also indicates that the garment is a caftan. It is constructed from 100% cotton jersey knit fabric that is not lightweight. The pullover, ankle length garment has a v-neckline; long hemmed sleeves; side inseam pockets at the hip; and a hemmed bottom. Although you have indicated that this is an intimate garment, nothing about the garment itself, nor the additional analysis provided indicates that it will be solely used as either a robe or a nightgown. The applicable subheading for the garment will be 6104.42.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s...dresses...knitted or crocheted: of cotton. The rate of duty will be 11.8 percent ad valorem. The garment falls within textile category designation 336. 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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