The tariff classification of women’s knit garments from Moldova.
Issued August 29, 2001 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6109.10.0060, 6104.62.2011, 6104.42.0010, 6110.20.2075
Product description
As you have requested, these garments are being returned to you. Style 62431 is a woman’s pullover constructed from 100% cotton rib knit fabric. The pullover has a rounded neckline; long hemmed sleeves; and a plain, hemmed bottom. The front of the garment is embroidered and has a small metal star, and two small rhinestones as part of the embroidery. Style 62430 is a woman’s pullover constructed from 100% cotton rib knit fabric. The pullover has a rounded neckline; long hemmed sleeves; and a plain, hemmed bottom. The front of the garment is embroidered and has a small rhinestone as part of the embroidery. Style 62439 is a woman’s tank top constructed from 100% cotton rib knit fabric. The tank top has a modified U-shaped neckline in front and back; ½ inch shoulder straps; and a plain, hemmed bottom. Style 62434 is a pair of woman’s pants constructed from 100% cotton rib knit fabric. The pull-on pants have an elasticized and drawstring waistband and plain, hemmed leg openings. Style 62433 is a woman’s dress constructed from 100% cotton rib knit fabric. The ankle length dress has a V neckline; long hemmed sleeves; and a hemmed bottom with 14-inch side slits. You have referred to these garments as sleepwear, however, based on appearance, they seem to be capable of multiple uses. As such, and in the absence of persuasive information as to the manner in which they are marketed and sold, these garments will not be classified as sleepwear in heading 6108.
CBP rationale
The applicable subheading for styles 62431 and 62430 will be 6110.20.2075, Harmonized Tariff Schedule of the United States (HTS), which provides for pullovers…knitted or crocheted: Of cotton: women’s or girls’. The applicable subheading for style 62439 will be 6109.10.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for tank tops…knitted or crocheted: Of cotton: women’s or girls’. The applicable subheading for style 62434 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 62433 will be 6104.42.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s…dresses…knitted or crocheted: Of cotton.
Full text
NY H84477 August 29, 2001 CLA-2-61:RR:NC:WA:361 H84477 CATEGORY: Classification TARIFF NO.: 6104.42.0010; 6104.62.2011; 6109.10.0060; 6110.20.2075 Ms. Lucia Buckman Customs Compliance Auditor Associated Merchandising Corporation 500 Seventh Avenue New York, NY 10018 RE: The tariff classification of women’s knit garments from Moldova. Dear Ms. Buckman: In your letter dated August 10, 2001, you requested a classification ruling for five women’s garments. As you have requested, these garments are being returned to you. Style 62431 is a woman’s pullover constructed from 100% cotton rib knit fabric. The pullover has a rounded neckline; long hemmed sleeves; and a plain, hemmed bottom. The front of the garment is embroidered and has a small metal star, and two small rhinestones as part of the embroidery. Style 62430 is a woman’s pullover constructed from 100% cotton rib knit fabric. The pullover has a rounded neckline; long hemmed sleeves; and a plain, hemmed bottom. The front of the garment is embroidered and has a small rhinestone as part of the embroidery. Style 62439 is a woman’s tank top constructed from 100% cotton rib knit fabric. The tank top has a modified U-shaped neckline in front and back; ½ inch shoulder straps; and a plain, hemmed bottom. Style 62434 is a pair of woman’s pants constructed from 100% cotton rib knit fabric. The pull-on pants have an elasticized and drawstring waistband and plain, hemmed leg openings. Style 62433 is a woman’s dress constructed from 100% cotton rib knit fabric. The ankle length dress has a V neckline; long hemmed sleeves; and a hemmed bottom with 14-inch side slits. You have referred to these garments as sleepwear, however, based on appearance, they seem to be capable of multiple uses. As such, and in the absence of persuasive information as to the manner in which they are marketed and sold, these garments will not be classified as sleepwear in heading 6108. The applicable subheading for styles 62431 and 62430 will be 6110.20.2075, Harmonized Tariff Schedule of the United States (HTS), which provides for pullovers…knitted or crocheted: Of cotton: women’s or girls’. The rate of duty will be 17.8 percent ad valorem. The applicable subheading for style 62439 will be 6109.10.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for tank tops…knitted or crocheted: Of cotton: women’s or girls’. The rate of duty will be 17.8 percent ad valorem. The applicable subheading for style 62434 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 15.4 percent ad valorem. The applicable subheading for style 62433 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 11.7 percent ad valorem. Styles 62431, 62430 and 62439 fall within the textile category designation 339; style 62434 falls within the textile category designation 348; style 62433 falls within the textile category designation 336. At present these products from Moldova are subject to neither quota restraints nor 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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