The tariff classification of women’s polyester long johns from El Salvador.
Issued August 22, 2003 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6108.92.0005, 6109.90.1075
Product description
The provided samples will be returned as per your request. Item #045-1182 is a women’s polyester waffle knit long john. The garment features a fabric covered elasticized waistband measuring approximately 1-1/4 inch wide and flatlock seams. Different size ranges for this garment will be imported under item #’s 045-1183, 045-1184 and 045-1185. Item #045-1174 is a women’s polyester waffle knit long sleeve underwear top, The garment a rounded capped neckline, hemmed sleeves, hemmed bottom and flatlock seams. Different size ranges for this garment will be imported under item #’s 045-1175, 045-1176 and 045-1177.
CBP rationale
The applicable subheading for Item 045-1182 will be 6108.92.0005, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles: other: of man-made fibers, underwear: underpants. The applicable subheading for item 045-1174 will be 6109.90.1075 HTS, which provides for T-shirts, singlets, tank tops and similar articles, knitted or crocheted: of other textile materials: of man-made fibers, women’s or girls’, thermal undershirts.
Full text
NY J86913 August 22, 2003 CLA-2-61:RR:NC:TAB:354 J86913 CATEGORY: Classification TARIFF NO.: 6108.92.0005; 6109.90.1075 Ms. Jeannine Greener Eddie Bauer P. O. Box 97000 Redmond, Washington 98073-9700 RE: The tariff classification of women’s polyester long johns from El Salvador. Dear Ms. Greener: In your letter dated July 24, 2003, you requested a classification ruling. The provided samples will be returned as per your request. Item #045-1182 is a women’s polyester waffle knit long john. The garment features a fabric covered elasticized waistband measuring approximately 1-1/4 inch wide and flatlock seams. Different size ranges for this garment will be imported under item #’s 045-1183, 045-1184 and 045-1185. Item #045-1174 is a women’s polyester waffle knit long sleeve underwear top, The garment a rounded capped neckline, hemmed sleeves, hemmed bottom and flatlock seams. Different size ranges for this garment will be imported under item #’s 045-1175, 045-1176 and 045-1177. The applicable subheading for Item 045-1182 will be 6108.92.0005, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles: other: of man-made fibers, underwear: underpants. The duty rate will be 16.1 percent ad valorem. The applicable subheading for item 045-1174 will be 6109.90.1075 HTS, which provides for T-shirts, singlets, tank tops and similar articles, knitted or crocheted: of other textile materials: of man-made fibers, women’s or girls’, thermal undershirts. The duty rate will be 32.2 percent ad valorem. In your ruling request, you recommended classification of the garments under HTS 6108.92.0030, however, the garments cannot be classified under that number as they are not considered sleepwear separates. The garments fall within textile category designation 652. Based upon international textile trade agreements products of El Salvador are not subject to quota restraints or 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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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 Brian Burtnik at 646-733-3054. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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