N018289 N0 Ruling Active

The tariff classification of novelty wearing apparel from China.

Issued October 26, 2007 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6114.30.1020, 6217.10.9530, 6204.63.3532

Headings: 6114, 6217, 6204

Product description

The submitted samples for Style 960120, Charm Academy consists of shorts, and collar with attached tie made of woven 80% polyester/20% cotton fabric, and a halter top made of knit 90% polyester/10% spandex fabric. The short shorts have spangles at the bottom, elastic at the back of the waist, belt loops with a sash. The halter top has a V neckline that is trimmed with piping and thin straps made of the same piping.

CBP rationale

The applicable subheading for the shorts will be 6204.63.3532, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Women’s or girls’ trousers, bib and brace overalls, breeches and shorts (other than swimwear), trousers, bib an brace overalls, breeches and shorts, Of synthetic fibers: Other: Other: Shorts: Women’s. The applicable subheading for the collar will be 6217.10.9530, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other made up clothing accessories; parts of garments…Accessories: Other: Other, Of man-made fibers. The applicable subheading for the halter top will be 6114.30.1020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other garments, knitted or crocheted: Of man-made fibers: Tops, Women’s or girls’.

Full text

N018289 October 26, 2007 CLA-2-62:OT:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 6204.63.3532, 6217.10.9530, 6114.30.1020 Attn: Michelle Jing Zhang Lingerie Co., Ltd. 15F-8, No. 700, Jung-Jeng Rd. Chung-Ho City,Taipei 235 R.O.C. RE: The tariff classification of novelty wearing apparel from China. Dear Ms. Michelle: In your letter dated October 4, 2007, you requested a classification ruling. The submitted samples for Style 960120, Charm Academy consists of shorts, and collar with attached tie made of woven 80% polyester/20% cotton fabric, and a halter top made of knit 90% polyester/10% spandex fabric. The short shorts have spangles at the bottom, elastic at the back of the waist, belt loops with a sash. The halter top has a V neckline that is trimmed with piping and thin straps made of the same piping. The applicable subheading for the shorts will be 6204.63.3532, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Women’s or girls’ trousers, bib and brace overalls, breeches and shorts (other than swimwear), trousers, bib an brace overalls, breeches and shorts, Of synthetic fibers: Other: Other: Shorts: Women’s.” The duty rate will be 28.6% ad valorem. The textile category designation is 648.       The applicable subheading for the collar will be 6217.10.9530, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other made up clothing accessories; parts of garments…Accessories: Other: Other, Of man-made fibers. The duty rate will be 14.6% ad valorem. The textile category designation is 659.  The applicable subheading for the halter top will be 6114.30.1020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other garments, knitted or crocheted: Of man-made fibers: Tops, Women’s or girls’." The rate of duty will be 28.2% ad valorem. The textile category designation is 639. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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 Kenneth Reidlinger at 646-733-3053. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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