The tariff classification of a woman’s knit garment from Hong Kong. Dear Ms. Fox:
Issued October 28, 2004 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6110.30.3055, 6109.90.1065
Product description
The submitted sample will be returned to you as requested. The submitted garment is composed of two separate garments tacked together at the shoulders. Style 51B4A4957J is the outer garment constructed from 100 percent nylon knit openwork fabric. The sleeveless pullover has a V-shaped neckline in front, a formed bust, and a bottom finished with overlock stitches. Style 51B4A4957B is the inner garment constructed from 94 percent rayon six-percent spandex knit fabric. The tank top has 1 ¼ inch shoulder straps, a U-shaped neckline in front and back, and a plain bottom finished with overlock stitches. Because the two garments may be easily detached from each other without damage to either one, they are classified as separate garments.
CBP rationale
The applicable subheading for style 51B4A4957J will be 6110.30.3055, Harmonized Tariff Schedule of the United States (HTS), which provides for pullovers…and similar articles, knitted or crocheted: Of man-made fibers: Other: Women’s or girls’. The applicable subheading for style 51B4A4957B will be 6109.90.1065, Harmonized Tariff Schedule of the United States (HTS), which provides for tank tops and similar garments, knitted or crocheted: Of man-made fibers: Women’s.
Full text
NY K89914 October 28, 2004 CLA-2-62:RR:NC:N3:361 K89914 CATEGORY: Classification TARIFF NO.: 6109.90.1065; 6110.30.3055 Ms. Melissa Fox Barthco International, Inc. 721 Chestnut Street Philadelphia, PA 19106 RE: The tariff classification of a woman’s knit garment from Hong Kong. Dear Ms. Fox: In your letter dated September 29, 2004, you requested a tariff classification ruling on behalf of Jones Apparel Group. The submitted sample will be returned to you as requested. The submitted garment is composed of two separate garments tacked together at the shoulders. Style 51B4A4957J is the outer garment constructed from 100 percent nylon knit openwork fabric. The sleeveless pullover has a V-shaped neckline in front, a formed bust, and a bottom finished with overlock stitches. Style 51B4A4957B is the inner garment constructed from 94 percent rayon six-percent spandex knit fabric. The tank top has 1 ¼ inch shoulder straps, a U-shaped neckline in front and back, and a plain bottom finished with overlock stitches. Because the two garments may be easily detached from each other without damage to either one, they are classified as separate garments. The applicable subheading for style 51B4A4957J will be 6110.30.3055, Harmonized Tariff Schedule of the United States (HTS), which provides for pullovers…and similar articles, knitted or crocheted: Of man-made fibers: Other: Women’s or girls’. The rate of duty will be 32 percent ad valorem. The applicable subheading for style 51B4A4957B will be 6109.90.1065, Harmonized Tariff Schedule of the United States (HTS), which provides for tank tops and similar garments, knitted or crocheted: Of man-made fibers: Women’s. The rate of duty will be 32 percent ad valorem. Both styles fall within textile category designation 639. Based upon international textile trade agreements, these categories from Hong Kong are subject to quota restraints and 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.). 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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