The tariff classification of two women’s knit garments from China.
Issued July 13, 2000 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6114.30.1020, 6109.90.1065
Product description
The samples are being returned, as you requested. Both of the submitted garments are constructed from 76.2% rayon, 23.8% metallic knit fabric. The metallic yarn is made up of nylon, polyester and metallic. Style E1TN32828 is a woman’s tank top with one-inch shoulder straps; a U-shaped neckline in front and back; and a hemmed bottom with three rows of plastic sequins. Style E1TN32838 is a woman’s tube top with a top and bottom hem and three rows of plastic sequins at the bottom. You have indicated that the submitted garments are constructed from yarns that include metallic fibers. For this reason, it is necessary to analyze the yarns used. The weight of all fibers present in a yarn that contains metallic are considered an “other fiber,” for purposes of classification at the six and eight digit levels. Based on your laboratory report, the garment is constructed using two different yarns. One yarn contains only rayon fibers; the other yarn is a combination of metallic, polyester and nylon. Since the weight of the rayon yarn (76.2%) exceeds the yarns combined with the metallic fiber (23.8%), the garment is considered to be in chief weight of rayon, a man-made fiber.
CBP rationale
The applicable subheading for style E1TN32828 will be 6109.90.1065, Harmonized Tariff Schedule of the United States (HTS), which provides for tank tops…knitted or crocheted: Of man-made fibers: women’s. The applicable subheading for style E1TN32838 will be 6114.30.1020, Harmonized Tariff Schedule of the United States (HTS), which provides for Other garments, knitted or crocheted: Of man-made fibers: Tops: women’s or girls’.
Full text
NY F88097 July 13, 2000 CLA-2-61:RR:NC:TA:361 F88097 CATEGORY: Classification TARIFF NO.: 6109.90.1065; 6114.30.1020 Mr. James J. Kelly Barthco Trade Consultants, Inc. 7575 Holstein Avenue Philadelphia, PA 19153 RE: The tariff classification of two women’s knit garments from China. Dear Mr. Kelly: In your letter dated June 16, 2000, you requested a classification ruling for two women’s garments on behalf of Jones Apparel Group. The samples are being returned, as you requested. Both of the submitted garments are constructed from 76.2% rayon, 23.8% metallic knit fabric. The metallic yarn is made up of nylon, polyester and metallic. Style E1TN32828 is a woman’s tank top with one-inch shoulder straps; a U-shaped neckline in front and back; and a hemmed bottom with three rows of plastic sequins. Style E1TN32838 is a woman’s tube top with a top and bottom hem and three rows of plastic sequins at the bottom. You have indicated that the submitted garments are constructed from yarns that include metallic fibers. For this reason, it is necessary to analyze the yarns used. The weight of all fibers present in a yarn that contains metallic are considered an “other fiber,” for purposes of classification at the six and eight digit levels. Based on your laboratory report, the garment is constructed using two different yarns. One yarn contains only rayon fibers; the other yarn is a combination of metallic, polyester and nylon. Since the weight of the rayon yarn (76.2%) exceeds the yarns combined with the metallic fiber (23.8%), the garment is considered to be in chief weight of rayon, a man-made fiber. The applicable subheading for style E1TN32828 will be 6109.90.1065, Harmonized Tariff Schedule of the United States (HTS), which provides for tank tops…knitted or crocheted: Of man-made fibers: women’s. The duty rate will be 32.8 percent ad valorem. The applicable subheading for style E1TN32838 will be 6114.30.1020, Harmonized Tariff Schedule of the United States (HTS), which provides for Other garments, knitted or crocheted: Of man-made fibers: Tops: women’s or girls’. The duty rate will be 28.9 percent ad valorem. Both garments fall within textile category designation 639. Based upon international textile trade agreements products of China 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.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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