The classification of three women’s garments from India.
Issued August 16, 2000 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6104.62.2011, 6104.42.0010, 6204.62.4020
Product description
The samples are being returned, as you requested. Style 02004 is a woman’s dress constructed from 100% cotton knit fabric. The sleeveless dress extends to mid-thigh and has ¼ inch shoulder straps; a U-shaped neckline in front and back; and a hemmed bottom. Style 02002 is a pair of woman’s pants constructed from 100% cotton knit fabric. The pull-on pants have an enclosed elasticized waistband and hemmed leg openings. Style 132690 is a pair of woman’s pants constructed from 100% cotton woven fabric. The pull-on pants have a partially elasticized waistband with a drawstring and hemmed leg openings. You have indicated that although these garments are not sold as sleepwear, they would be appropriate for sleeping attire. Based on your description, these items would be considered multi-use garments. As such, they would not be classified as articles of intimate attire in headings 6108 and 6208.
CBP rationale
The applicable subheading for style 02004 will be 6104.42.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s…dresses…knitted or crocheted: Of cotton. The applicable subheading for style 02002 will be 6104.62.2011, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s…trousers…knitted or crocheted: Of cotton. The applicable subheading for style 132690 will be 6204.62.4020, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s…trousers: Of cotton.
Full text
NY F89637 August 16, 2000 CLA-2-61:RR:NC:WA:361 F89637 CATEGORY: Classification TARIFF NO.: 6104.42.0010; 6104.62.2011; 6204.62.4020 Mr. Karl F. Krueger AEI Customs Brokerage Services P.O. Box 5129 Southfield, Michigan 48086-5129 RE: The classification of three women’s garments from India. Dear Mr. Krueger: In your letter dated June 30, 2000, you requested a classification ruling for three women’s knit garments on behalf of Morsam Fashions, Inc. The samples are being returned, as you requested. Style 02004 is a woman’s dress constructed from 100% cotton knit fabric. The sleeveless dress extends to mid-thigh and has ¼ inch shoulder straps; a U-shaped neckline in front and back; and a hemmed bottom. Style 02002 is a pair of woman’s pants constructed from 100% cotton knit fabric. The pull-on pants have an enclosed elasticized waistband and hemmed leg openings. Style 132690 is a pair of woman’s pants constructed from 100% cotton woven fabric. The pull-on pants have a partially elasticized waistband with a drawstring and hemmed leg openings. You have indicated that although these garments are not sold as sleepwear, they would be appropriate for sleeping attire. Based on your description, these items would be considered multi-use garments. As such, they would not be classified as articles of intimate attire in headings 6108 and 6208. The applicable subheading for style 02004 will be 6104.42.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s…dresses…knitted or crocheted: Of cotton. The rate of duty will be 11.8 percent ad valorem. The applicable subheading for style 02002 will be 6104.62.2011, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s…trousers…knitted or crocheted: Of cotton. The rate of duty will be 15.6 percent ad valorem. The applicable subheading for style 132690 will be 6204.62.4020, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s…trousers: Of cotton. The rate of duty will be 17 percent ad valorem. Style 02004 falls within textile category designation 636; styles 02002 and 132690 fall within textile category designation 348. Based on international textile trade agreements, garments imported from India are subject to quota restraints 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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