J82036 J8 Ruling Active

The tariff classification of two women’s knit garments from Italy.Dear Mr. Hartill:

Issued April 3, 2003 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6104.63.2006, 6109.90.1065

Headings: 6104, 6109

Product description

The samples are being returned, as requested. Style 3542 is a woman’s tank top constructed from 95 percent nylon, five- percent spandex knit fabric. The racer back tank top has 1-½ inch shoulder straps, a u-shaped neckline in front and back, and a plain, hemmed bottom. Style 3544 is a pair of woman’s pants constructed from the same fabric. The pants have a two-inch elasticized waistband, a gusset in the crotch, and hemmed leg openings.

CBP rationale

The applicable subheading for style 3542 will be 6109.90.1065, Harmonized Tariff Schedule of the United States (HTS), which provides for tank tops…knitted or crocheted: Of man-made fibers: women’s. The applicable subheading for style 3544 will be 6104.63.2006, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s…trousers…knitted or crocheted: Of synthetic fibers.

Full text

NY J82036 April 3, 2003 CLA-2-61:RR:NC:WA:361 NY J82036 CATEGORY: Classification TARIFF NO.: 6104.63.2006; 6109.90.1065 Mr. Charles G. Hartill, LCHB Capital Transportation 147-217 175th Street Jamaica, NY 11434 RE: The tariff classification of two women’s knit garments from Italy. Dear Mr. Hartill: In your letter dated March 13, 2003, you requested a classification ruling for two women’s knit garments on behalf of your client, Ballet Makers, Inc. The samples are being returned, as requested. Style 3542 is a woman’s tank top constructed from 95 percent nylon, five- percent spandex knit fabric. The racer back tank top has 1-½ inch shoulder straps, a u-shaped neckline in front and back, and a plain, hemmed bottom. Style 3544 is a pair of woman’s pants constructed from the same fabric. The pants have a two-inch elasticized waistband, a gusset in the crotch, and hemmed leg openings. The applicable subheading for style 3542 will be 6109.90.1065, Harmonized Tariff Schedule of the United States (HTS), which provides for tank tops…knitted or crocheted: Of man-made fibers: women’s. The duty rate will be 32.2% ad valorem. The applicable subheading for style 3544 will be 6104.63.2006, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s…trousers…knitted or crocheted: Of synthetic fibers. The duty rate will be 28.4% ad valorem. 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 646-733-3052. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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