CBP Ruling K84635 — The tariff classification of a woman’s knit shirt from the Philippines.

Tariff classification

Headings: 6106

Product description

The submitted sample, Style #008869, which you refer to as a “yoga pullover”, is a woman’s shirt constructed from 95% cotton, and 5% spandex knit fabric. The garment features long sleeves, a hood, and a partial front opening with a zipper closure. The garment has overlock stitching finishing the sleeves and the bottom. The fabric of the shirt has more than 10 stitches per centimeter counted in both the horizontal and vertical directions. You have referred to the submitted garment as sleepwear, however, based on appearance, it seems to be capable of multiple uses. As such, and in the absence of persuasive information as to the manner in which it is marketed and sold, this garment will not be classified as sleepwear in heading 6108. We are returning your sample as you requested.

CBP rationale

The applicable subheading for the shirt, Style 008869, will be 6106.10.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ blouses and shirts, knitted or crocheted, of cotton, women’s.

Full text

NY K84635 April 28, 2004 CLA-2-61:RR:NC:WA:361 NY K84635 CATEGORY: Classification TARIFF NO.: 6106.10.0010 Mr. Bernard Vieille Charming Shoppes, Inc. 450 Winks Lane Bensalem, PA 19020 RE: The tariff classification of a woman’s knit shirt from the Philippines. Dear Mr. Vieille: In your letter dated March 29, 2004, you requested a tariff classification ruling. The submitted sample, Style #008869, which you refer to as a “yoga pullover”, is a woman’s shirt constructed from 95% cotton, and 5% spandex knit fabric. The garment features long sleeves, a hood, and a partial front opening with a zipper closure. The garment has overlock stitching finishing the sleeves and the bottom. The fabric of the shirt has more than 10 stitches per centimeter counted in both the horizontal and vertical directions. You have referred to the submitted garment as sleepwear, however, based on appearance, it seems to be capable of multiple uses. As such, and in the absence of persuasive information as to the manner in which it is marketed and sold, this garment will not be classified as sleepwear in heading 6108. We are returning your sample as you requested. The applicable subheading for the shirt, Style 008869, will be 6106.10.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ blouses and shirts, knitted or crocheted, of cotton, women’s. The rate of duty will be 19.7% ad valorem. Style 008869 falls within textile category designation 339. Based upon international textile trade agreements category 339 from the Philippines is subject to quota restraints and visa requirements. 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 Angela DeGaetano at (646) 733-3052. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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