The tariff classification of several women’s knit garments from Hong Kong. Dear Ms. Chung:
Issued September 14, 2005 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6108.91.0030, 6104.62.2011, 6104.42.0010, 6114.20.0010, 6110.20.2075
Product description
The samples will be returned, as requested. Style 51261 is a woman’s dress constructed from 100 percent cotton knit fabric. The chemise-styled dress has ¼ inch adjustable shoulder straps, and a plain, hemmed bottom. Style 51262 is a three piece set composed of a cardigan, top, and pants, all constructed from 100 percent cotton knit fabric. The cardigan has a rounded neckline, a full front opening with button closures, long sleeves, and a plain, hemmed bottom. The fabric of the cardigan has more than nine stitches per two centimeters, measured in the direction that the stitches were formed. The top has ¼ inch adjustable shoulder straps, a U-shaped neckline in front, and a plain, hemmed bottom. The upper back of the garment extends across from side seam to side seam. The pants have an elasticized waistband and hemmed leg openings. Style 51282 is a two piece set composed of a cardigan and pants, both constructed from 100 percent cotton knit fabric. The cardigan has a rounded neckline, a full front opening with button closures, long sleeves, and a plain, hemmed bottom. The fabric of the cardigan has more than nine stitches per two centimeters, measured in the direction that the stitches were formed. The pants have an elasticized waistband and hemmed leg openings. Style 51267 is a woman’s robe constructed from 100 percent cotton knit fabric. The wrap robe has a full front opening, long sleeves, side seam pockets, belt loops and a plain, hemmed bottom. The garment also has a self-fabric belt that acts as a closure. The robe and belt are considered a composite good, classified under the HTS number for the robe. You have referred to styles 51262, and 51282 as a set, however they will be classified as separate garments as required by note 13 to Section XI of the, Harmonized Tariff Schedule of the United States (HTS). That note states: Unless the context otherwise requires, textile garments of different headings are to be classified in their own headings even if put up in set
CBP rationale
The applicable subheading for style 51261 will be 6104.42.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for Women’s…dresses… knitted or crocheted: Of cotton. The applicable subheading for the pants of styles 51262, and 51282 will be 6104.62.2011, Harmonized Tariff Schedule of the United States (HTS), which provides for Women’s…trousers… knitted or crocheted: Of cotton. The applicable subheading for the cardigans of styles 51262, and 51282 will be 6110.20.2075, Harmonized Tariff Schedule of the United States (HTS), which provides for Sweaters…and similar articles, knitted or crocheted: Of cotton: Other: Women’s or girls’. The applicable subheading for the top of style 51262 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 applicable subheading for the robe, style 51267 will be 6108.91.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for Women’s …bathrobes…knitted or crocheted: Of cotton.
Full text
NY L87421 September 14, 2005 CLA-2-61:RR:NC:WA:361 NY L87421 CATEGORY: Classification TARIFF NO.: 6104.42.0010; 6104.62.2011; 6110.20.2075; 6114.20.0010; 6108.91.0030 Ms. Rebecca Chung, Customs Manager Macy’s Merchandising Group 11 Penn Plaza New York, NY 10001 RE: The tariff classification of several women’s knit garments from Hong Kong. Dear Ms. Chung: In your letter dated August 19, 2005, you requested a classification ruling for several women’s knit garments. The samples will be returned, as requested. Style 51261 is a woman’s dress constructed from 100 percent cotton knit fabric. The chemise-styled dress has ¼ inch adjustable shoulder straps, and a plain, hemmed bottom. Style 51262 is a three piece set composed of a cardigan, top, and pants, all constructed from 100 percent cotton knit fabric. The cardigan has a rounded neckline, a full front opening with button closures, long sleeves, and a plain, hemmed bottom. The fabric of the cardigan has more than nine stitches per two centimeters, measured in the direction that the stitches were formed. The top has ¼ inch adjustable shoulder straps, a U-shaped neckline in front, and a plain, hemmed bottom. The upper back of the garment extends across from side seam to side seam. The pants have an elasticized waistband and hemmed leg openings. Style 51282 is a two piece set composed of a cardigan and pants, both constructed from 100 percent cotton knit fabric. The cardigan has a rounded neckline, a full front opening with button closures, long sleeves, and a plain, hemmed bottom. The fabric of the cardigan has more than nine stitches per two centimeters, measured in the direction that the stitches were formed. The pants have an elasticized waistband and hemmed leg openings. Style 51267 is a woman’s robe constructed from 100 percent cotton knit fabric. The wrap robe has a full front opening, long sleeves, side seam pockets, belt loops and a plain, hemmed bottom. The garment also has a self-fabric belt that acts as a closure. The robe and belt are considered a composite good, classified under the HTS number for the robe. You have referred to styles 51262, and 51282 as a set, however they will be classified as separate garments as required by note 13 to Section XI of the, Harmonized Tariff Schedule of the United States (HTS). That note states: Unless the context otherwise requires, textile garments of different headings are to be classified in their own headings even if put up in sets for retail sale. For the purposes of this note, the expression "textile garments" means garments of headings 6101 to 6114 and headings 6201 to 6211. In your request, you also indicated that styles 51261, 51262, and 51282 were either sleepwear or loungewear. Based on appearance, they seem to be capable of multiple uses. As such, and in the absence of persuasive information as to the manner in which they are marketed and sold, these garments will not be classified as sleepwear in heading 6108. The applicable subheading for style 51261 will be 6104.42.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for Women’s…dresses… knitted or crocheted: Of cotton. The duty rate will be 11.5% ad valorem. The applicable subheading for the pants of styles 51262, and 51282 will be 6104.62.2011, Harmonized Tariff Schedule of the United States (HTS), which provides for Women’s…trousers… knitted or crocheted: Of cotton. The duty rate will be 14.9% ad valorem. The applicable subheading for the cardigans of styles 51262, and 51282 will be 6110.20.2075, Harmonized Tariff Schedule of the United States (HTS), which provides for Sweaters…and similar articles, knitted or crocheted: Of cotton: Other: Women’s or girls’. The duty rate will be 16.5% ad valorem. The applicable subheading for the top of style 51262 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 10.8% ad valorem. The applicable subheading for the robe, style 51267 will be 6108.91.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for Women’s …bathrobes…knitted or crocheted: Of cotton. The duty rate will be 8.5% ad valorem. Style 51261 falls within textile category designation 336; the pants of styles 51262, and 51282 fall within textile category designation 348; the cardigans of styles 51262, and 51282 and the top of style 51262 fall within textile category designation 339; the robe, style 51267, falls within textile category designation 350. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov. 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
More rulings on the same tariff codes
The tariff classification of garments from various countries
The tariff classification of a women’s crop top from India
The classification and country of origin of various knit to shape women’s garments
The tariff classification of a women’s knit blouse and top from China
The tariff classification of a women’s crop top and blouses from Vietnam
The tariff classification of a women’s crop top and blouse from Vietnam
The tariff classification of women’s knit pants and shorts from various countries.
The tariff classification of a girl’s upper body garment from China
The tariff classification and status under the Dominican Republic-Central America-United States Free Trade Agreement (DR-CAFTA), of women’s knit trousers
The tariff classification of three women’s garments from Peru; Correction to Ruling number N318819
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →