The classification of two women’s knit garments from Canada.
Issued March 7, 2000 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6114.30.3070
Headings: 6114
Product description
The samples are being returned, as you requested. The garments, designated series 40 and 41, are women’s wrap garments constructed from 100% polyester knit fabric from Taiwan. The garments, which are intended to be used as a swimsuit cover-ups, are constructed from a single piece of fabric, almost rectangular in shape, with extensions at the waist to permit the garment to be tied. The garments cannot be considered skirts, since there is a gap below the area where the garments will be tied. The difference between the two garments is that series 40 is a short wrap and series 41 is a long wrap.
CBP rationale
The applicable subheading for both garments 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’.
Full text
NY F82649 March 7, 2000 CLA-2-61:RR:NC:WA:361 F82649 CATEGORY: Classification TARIFF NO.: 6114.30.3070 Mr. Karl F. Krueger AEI Customs Brokerage Services P.O. Box 5129 Southfield, Michigan 48086-5129 RE: The classification of two women’s knit garments from Canada. Dear Mr. Krueger: In your letter dated January 25, 2000, you requested a classification ruling for two women’s knit garments on behalf of 1287454 Ontario Ltd. The samples are being returned, as you requested. The garments, designated series 40 and 41, are women’s wrap garments constructed from 100% polyester knit fabric from Taiwan. The garments, which are intended to be used as a swimsuit cover-ups, are constructed from a single piece of fabric, almost rectangular in shape, with extensions at the waist to permit the garment to be tied. The garments cannot be considered skirts, since there is a gap below the area where the garments will be tied. The difference between the two garments is that series 40 is a short wrap and series 41 is a long wrap. The applicable subheading for both garments 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 general rate of duty will be 15.4 percent ad valorem. Both garments fall within textile category designation 659. 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.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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