K80817 K8 Ruling Active

The tariff classification of women’s upper body garments from Kenya and Swaziland.Dear Mr. Ortiz:

Issued December 22, 2003 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6109.10.0060, 6114.20.0010

Headings: 6114, 6109

Product description

As requested, the garments will be returned. Style L7242 is a woman’s tank top constructed from 60 percent cotton, 40 percent polyester rib knit fabric. The tank top has 1-½ inch shoulder straps with a metal button and clasp closure, U-shaped neckline in front and back, and a plain, hemmed bottom. The neckline, armhole openings and straps are trimmed with a ½ inch self fabric binding. L7246 is made up of two garments tacked together under the arms. Both parts are constructed from 60 percent cotton, 40 percent polyester rib knit fabric. The two parts are easily separable, thus the style is classified as two separate garments. The outer portion of style L7246 is a tank top with 1-½ inch shoulder straps, a U shaped neckline, and overlock stitching finishing the bottom. The neckline straps and armholes are finished with ¼ self fabric capping. The inner portion of style L7246 is a top extending from the shoulders to just below the bust. It has ¼ inch shoulder straps and overlock stitching finishing the bottom. The neckline and armholes are finished with ¼ inch self fabric capping.

CBP rationale

The applicable subheading for style L7242 and the outer portion of style L7246 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 the inner portion of style L7246 will be 6114.20.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for Other garments, knitted or crocheted: Of cotton: Tops: Women’s or girls’.

Full text

NY k80817 December 22, 2003 CLA-2-61:RR:NC:WA:361 NY k80817 CATEGORY: Classification TARIFF NO.: 6109.10.0060; 6114.20.0010 Mr. William Ortiz, Executive Vice President S.J. Stile Associates Ltd. 181 South Franklin Avenue Valley Stream, NY 11581 RE: The tariff classification of women’s upper body garments from Kenya and Swaziland. Dear Mr. Ortiz: In your letter dated December 2, 2003, you requested a classification ruling for women’s garments on behalf of Cherry Stix Ltd. As requested, the garments will be returned. Style L7242 is a woman’s tank top constructed from 60 percent cotton, 40 percent polyester rib knit fabric. The tank top has 1-½ inch shoulder straps with a metal button and clasp closure, U-shaped neckline in front and back, and a plain, hemmed bottom. The neckline, armhole openings and straps are trimmed with a ½ inch self fabric binding. L7246 is made up of two garments tacked together under the arms. Both parts are constructed from 60 percent cotton, 40 percent polyester rib knit fabric. The two parts are easily separable, thus the style is classified as two separate garments. The outer portion of style L7246 is a tank top with 1-½ inch shoulder straps, a U shaped neckline, and overlock stitching finishing the bottom. The neckline straps and armholes are finished with ¼ self fabric capping. The inner portion of style L7246 is a top extending from the shoulders to just below the bust. It has ¼ inch shoulder straps and overlock stitching finishing the bottom. The neckline and armholes are finished with ¼ inch self fabric capping. The applicable subheading for style L7242 and the outer portion of style L7246 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 duty rate will be 17% ad valorem. Effective January 1, 2004, the duty rate will be 16.5% ad valorem. The applicable subheading for the inner portion of style L7246 will be 6114.20.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for Other garments, knitted or crocheted: Of cotton: Tops: Women’s or girls’. The duty rate will be 10.9% ad valorem. Effective January 1, 2004, the duty rate will be 10.8% ad valorem. Style L7242, and both the inner and outer portions of style L7246 fall within textile category designation 339. Based upon international textile trade agreements, products of Kenya and Swaziland are not subject to quota and are not subject to 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 646-733-3052. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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