N072953 N0 Ruling Active

The tariff classification of women’s garments from China.

Issued September 11, 2009 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6104.43.2010, 6104.63.2006

Headings: 6104

Product description

Style 2049 is a women’s dress constructed of a 92% nylon 8% spandex knitted tubular fabric. The sleeveless dress features one shouldered styling. The neckline of the dress begins under one arm and extends above the opposite shoulder in both the front and back. The neckline and the one armhole opening are trimmed with self-fabric capping. The dress has a fitted waist area with an oval shaped distinct heavy ribbed knit stitch pattern at either side of the garment. The dress extends to the knee area. Style 7218R is a pair of women’s legging styled pants constructed from 92% nylon and 8% spandex knit fabric. The pants feature an elasticized rib knit waist and cuffed leg openings embellished with three metal rivets.

CBP rationale

The applicable subheading Style 2049 will be 6104.43.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted: Dresses: Of synthetic fibers: Other: Women’s. The applicable subheading for style 7218R will be 6104.63.2006, HTSUS, which provides for Trousers…knitted or crocheted: Trousers: Of synthetic fibers: Other: Other: Women’s: Containing 5 percent or more by weight of elastomeric yarn or rubber thread.

Full text

N072953 September 11, 2009 CLA-2-61:OT:RR:NC:TAB:359 CATEGORY: Classification TARIFF NO.: 6104.43.2010; 6104.63.2006 Mr. William Ortiz S. J. Stile Associates Ltd. 181 South Franklin Avenue Valley Stream, NY 11581 RE: The tariff classification of women’s garments from China. Dear Mr. Ortiz: In your letter dated August 18, 2009, you requested a tariff classification ruling on behalf of Cherry Stix Limited. Style 2049 is a women’s dress constructed of a 92% nylon 8% spandex knitted tubular fabric. The sleeveless dress features one shouldered styling. The neckline of the dress begins under one arm and extends above the opposite shoulder in both the front and back. The neckline and the one armhole opening are trimmed with self-fabric capping. The dress has a fitted waist area with an oval shaped distinct heavy ribbed knit stitch pattern at either side of the garment. The dress extends to the knee area. Style 7218R is a pair of women’s legging styled pants constructed from 92% nylon and 8% spandex knit fabric. The pants feature an elasticized rib knit waist and cuffed leg openings embellished with three metal rivets. The applicable subheading Style 2049 will be 6104.43.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted: Dresses: Of synthetic fibers: Other: Women’s. The rate of duty will be 16% ad valorem. The applicable subheading for style 7218R will be 6104.63.2006, HTSUS, which provides for Trousers…knitted or crocheted: Trousers: Of synthetic fibers: Other: Other: Women’s: Containing 5 percent or more by weight of elastomeric yarn or rubber thread. The duty rate will be 28.2% ad valorem. 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/. 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 Francine Vivona-Brock at (646) 733-3049. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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