K88796 K8 Ruling Active

The tariff classification of boys’ knit running tights from Taiwan.

Issued September 17, 2004 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6103.43.1540

Headings: 6103

Product description

Style P9035 is a pair of boys’ running tights constructed from 82 percent nylon, 18 percent spandex, finely knit fabric. The tights feature a covered elastic waistband with an inside drawstring; a reflective logo on the left hip; and hemmed legs.

CBP rationale

The applicable subheading for Style P9035 will be 6103.43.1540, Harmonized Tariff Schedule of the United States (HTS), which provides for men’s and boys’… trousers, … breeches and shorts, knitted or crocheted: of synthetic fibers: trousers … boys’: other.

Full text

NY K88796 September 17, 2004 CLA-2-61:RR:NC:TA:N3:356 K88796 CATEGORY: Classification TARIFF NO.: 6103.43.1540 Mr. John Nagel Sara Lee Branded Apparel 1000 East Hanes Mill Road, 4th Floor Winston-Salem, NC 27105 RE: The tariff classification of boys’ knit running tights from Taiwan. Dear Mr. Nagel: In your letter dated August 19, 2004, you requested a tariff classification ruling. Style P9035 is a pair of boys’ running tights constructed from 82 percent nylon, 18 percent spandex, finely knit fabric. The tights feature a covered elastic waistband with an inside drawstring; a reflective logo on the left hip; and hemmed legs. The applicable subheading for Style P9035 will be 6103.43.1540, Harmonized Tariff Schedule of the United States (HTS), which provides for men’s and boys’… trousers, … breeches and shorts, knitted or crocheted: of synthetic fibers: trousers … boys’: other. The general rate of duty will be 28.2 percent ad valorem. Style P9035 falls within textile category designation 647. Based upon international textile trade agreements, products of Taiwan are subject to visa requirements and quota restraints. 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 this ruling letter 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 this ruling, contact National Import Specialist Mary Ryan at 646-733-3271. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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