The tariff classification of ladies’ garments from the Philippines.
Issued July 20, 2000 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6114.20.0010, 6108.21.0010
Product description
Corporation. The submitted samples, which are designated as Style BJU026, consist of two ladies’ garments constructed of the same 100% cotton jersey knitted material. The Style BJU026 top has a rounded neckline in front and a back which is cut straight across from side seam to side seam. Additional features include ¼ inch wide elasticized shoulder straps, ¼ inch wide elasticized trim at the top of the garment, a hemmed bottom and screenprinted characters centered at the bust area. The Style BJU026 bikini panty features elasticized trim at the waistband and high cut leg openings, and screenprinted characters centered at the garment front.
CBP rationale
The applicable subheading for the Style BJU026 top will be 6114.20.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for Other garments, knitted or crocheted: of cotton . The applicable subheading for the Style BJU026 panty will be 6108.21.0010, HTS, which provides for Women's or girls' slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted: Briefs and panties: Of cotton: Women's.
Full text
NY F88508 July 20, 2000 CLA-2-61:RR:NC:TA:354 F88508 CATEGORY: Classification TARIFF NO.: 6108.21.0010; 6114.20.0010 Mr. Benjamin B. Park B & H Customs Services Co. 150-40 183rd Street, Suite 224 Jamaica, NY 11413 RE: The tariff classification of ladies’ garments from the Philippines. Dear Mr. Park: In your letter dated June 15, 2000, you requested a classification ruling on behalf of Handcraft Mfg. Corporation. The submitted samples, which are designated as Style BJU026, consist of two ladies’ garments constructed of the same 100% cotton jersey knitted material. The Style BJU026 top has a rounded neckline in front and a back which is cut straight across from side seam to side seam. Additional features include ¼ inch wide elasticized shoulder straps, ¼ inch wide elasticized trim at the top of the garment, a hemmed bottom and screenprinted characters centered at the bust area. The Style BJU026 bikini panty features elasticized trim at the waistband and high cut leg openings, and screenprinted characters centered at the garment front. The applicable subheading for the Style BJU026 top will be 6114.20.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for Other garments, knitted or crocheted: of cotton . . . tops: women's or girls'. The duty rate will be 11.1 percent ad valorem. The applicable subheading for the Style BJU026 panty will be 6108.21.0010, HTS, which provides for Women's or girls' slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted: Briefs and panties: Of cotton: Women's. The duty rate will be 7.8 percent ad valorem. The Style BJU026 top falls within textile category designation 339 and the Style BJU026 panty falls within textile category designation 352. Based upon international textile trade agreements products of the Philippines 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 Brian Burtnik at 212-637-7083. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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