The classification of a woman’s top from China and/or Korea.
Issued April 30, 2001 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6114.30.1020
Headings: 6114
Product description
The sample is being returned, as you requested. Style 24-58776, which will also be imported under style number 63-67475, is a woman’s camisole top constructed from 62% rayon, 20% nylon, 18% metallic knit openwork fabric. The fully lined top has ¼ inch shoulder straps; a square neckline in front; a side zipper opening that extends upward from the bottom to approximately one inch from the top; and a scalloped edged bottom. The upper back of the garment is cut straight across from side seam to side seam. You have indicated that the submitted garment is 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, and an examination of the submitted sample, the garment is constructed using three separate yarns. One yarn is composed of 100% nylon fibers, representing 20% of the overall fiber content; the second yarn is composed of 100% rayon fibers, representing 62% of the overall fiber content; and the third yarn is composed of 70% polyester, 30% metallic fibers, representing 18% of the overall fiber content. As such, the garment is considered to be of man-made fibers.
CBP rationale
The applicable subheading for styles 24-58776 and 63-67475 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 G88783 April 30, 2001 CLA-2-61:RR:NC:WA:361 G88783 CATEGORY: Classification TARIFF NO.: 6114.30.1020 Mr. David Sherman Ann Taylor 1372 Broadway, 5th Floor New York, NY 10018 RE: The classification of a woman’s top from China and/or Korea. Dear Mr. Sherman: In your letter dated March 29, 2001, you requested a classification ruling for a woman’s knit top. The sample is being returned, as you requested. Style 24-58776, which will also be imported under style number 63-67475, is a woman’s camisole top constructed from 62% rayon, 20% nylon, 18% metallic knit openwork fabric. The fully lined top has ¼ inch shoulder straps; a square neckline in front; a side zipper opening that extends upward from the bottom to approximately one inch from the top; and a scalloped edged bottom. The upper back of the garment is cut straight across from side seam to side seam. You have indicated that the submitted garment is 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, and an examination of the submitted sample, the garment is constructed using three separate yarns. One yarn is composed of 100% nylon fibers, representing 20% of the overall fiber content; the second yarn is composed of 100% rayon fibers, representing 62% of the overall fiber content; and the third yarn is composed of 70% polyester, 30% metallic fibers, representing 18% of the overall fiber content. As such, the garment is considered to be of man-made fibers. The applicable subheading for styles 24-58776 and 63-67475 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 rate of duty will be 28.9 percent ad valorem. Styles 24-58776 and 63-67475 fall within textile category designation 639. Based upon international textile trade agreements products of China and Korea 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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