The classification of women’s garments from Korea.Dear Ms. Boyce:
Issued August 10, 1999 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6211.41.0061, 6114.30.3070
Product description
The samples are being returned, as you requested. Two styles were submitted – style P498317Q (described as a two piece long skirt) and P491054L (described as a two piece skirt). Style P498317Q is constructed from 55% rayon, 35% polyester, 10% spandex knit fabric. Style P491054L is constructed from 96% wool, 4% spandex woven fabric. Both styles are made up of two separate components: an inner component with an inverted U shaped cut out, approximately five inches wide, extending upward from the hem to approximately five inches from the waistband; and an outer component with a similar inverted U shaped cut out. The inner and outer components are attached by four snaps on the waistband. The two parts may be worn in different ways, depending on the manner in which the inner and outer components are snapped together. The two components may completely enclose both legs; they may have a small slit; or they may show the entire inverted U-shaped opening. Although you have referred to these two styles as “two piece skirts,” each of the components will be classified separately, because they are not permanently attached. Since the individual components do not provide sufficient coverage to meet the definition of a skirt, they will be classified as an “other garment.”
CBP rationale
The applicable subheading for each of the two components of style P498317Q will be 6114.30.3070, Harmonized Tariff Schedule of the United States (HTS), which provides for other garments, knitted or crocheted: of man-made fibers: other: women’s or girls. The applicable subheading for each of the two components of style P491054L will be 6211.41.0061, Harmonized Tariff Schedule of the United States (HTS), which provides for other garments, women’s or girls’: of wool or fine animal hair…other.
Full text
NY E85037 August 10, 1999 CLA-2-61:RR:NC:WA:361 E85037 CATEGORY: Classification TARIFF NO.: 6114.30.3070; 6211.41.0061 Ms. Laura Boyce Customs Manager The Donna Karan Company 600 Gotham Parkway Carlstadt, New Jersey 07072 RE: The classification of women’s garments from Korea. Dear Ms. Boyce: In your letter dated July 14, 1999, you requested a classification ruling for women’s knit garments, referred to as two piece skirts. The samples are being returned, as you requested. Two styles were submitted – style P498317Q (described as a two piece long skirt) and P491054L (described as a two piece skirt). Style P498317Q is constructed from 55% rayon, 35% polyester, 10% spandex knit fabric. Style P491054L is constructed from 96% wool, 4% spandex woven fabric. Both styles are made up of two separate components: an inner component with an inverted U shaped cut out, approximately five inches wide, extending upward from the hem to approximately five inches from the waistband; and an outer component with a similar inverted U shaped cut out. The inner and outer components are attached by four snaps on the waistband. The two parts may be worn in different ways, depending on the manner in which the inner and outer components are snapped together. The two components may completely enclose both legs; they may have a small slit; or they may show the entire inverted U-shaped opening. Although you have referred to these two styles as “two piece skirts,” each of the components will be classified separately, because they are not permanently attached. Since the individual components do not provide sufficient coverage to meet the definition of a skirt, they will be classified as an “other garment.” The applicable subheading for each of the two components of style P498317Q will be 6114.30.3070, Harmonized Tariff Schedule of the United States (HTS), which provides for other garments, knitted or crocheted: of man-made fibers: other: women’s or girls. The rate of duty will be 15.5 percent ad valorem. The applicable subheading for each of the two components of style P491054L will be 6211.41.0061, Harmonized Tariff Schedule of the United States (HTS), which provides for other garments, women’s or girls’: of wool or fine animal hair…other. The rate of duty will be 14.5 percent ad valorem. Each of the two components of style P498317Q within textile category designation 659; each of the two components of style P491054L falls within textile category designation 459. Based upon international textile trade agreements products of Korea are subject to quota and the requirement of a visa. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web Site at WWW.CUSTOMS.USTREAS.GOV. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment. This ruling is being issued under the provisions of Part 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 Angela De Gaetano at 212-637-7029. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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