The classification of a woman’s knit and woven shirt from Taiwan.
Issued July 20, 2000 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6106.20.2010
Headings: 6106
Product description
The sample is being returned, as you requested. The submitted shirt is constructed from two different fabrics: a 100% polyester knit fleece fabric; and a 100% nylon woven fabric. The front and sleeves are constructed from the knit fabric; the back and hood are constructed from the woven fabric. The shirt has a full front opening with a zipper closure; a hood; long hemmed sleeves; and a hemmed bottom. The knit fabric has more than 10 stitches per centimeter in both the horizontal and vertical directions. Because the garment is made up of both knit and woven fabrics, it is considered to be a composite good, under the General Rules of Interpretation (GRI) 3(b). The essential character of this style is provided by the knit portion, thus the garment is classified as a knit shirt.
CBP rationale
The applicable subheading for the shirt will be 6106.20.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s…shirts, knitted or crocheted: of man-made fibers.
Full text
NY F89058 July 20, 2000 CLA-2-61:RR:NC:WA:361 F89058 CATEGORY: Classification TARIFF NO.: 6106.20.2010 Mr. Edward Johnson CTR Consultant Levi Strauss & Co. P.O. Box 7215 San Francisco, Ca 94120 RE: The classification of a woman’s knit and woven shirt from Taiwan. Dear Mr. Johnson: In your letter dated June 26, 2000, you requested a classification ruling for a woman’s knit and woven shirt, which will be imported under style numbers 74750/1638 and 74750/1665. The sample is being returned, as you requested. The submitted shirt is constructed from two different fabrics: a 100% polyester knit fleece fabric; and a 100% nylon woven fabric. The front and sleeves are constructed from the knit fabric; the back and hood are constructed from the woven fabric. The shirt has a full front opening with a zipper closure; a hood; long hemmed sleeves; and a hemmed bottom. The knit fabric has more than 10 stitches per centimeter in both the horizontal and vertical directions. Because the garment is made up of both knit and woven fabrics, it is considered to be a composite good, under the General Rules of Interpretation (GRI) 3(b). The essential character of this style is provided by the knit portion, thus the garment is classified as a knit shirt. The applicable subheading for the shirt will be 6106.20.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s…shirts, knitted or crocheted: of man-made fibers. The rate of duty will be 33 percent ad valorem. The shirt falls within textile category designation 639. Based upon international textile trade agreements products of Taiwan 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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