The tariff classification of women’s knit garments
Issued January 12, 2010 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6114.30.1020, 6114.20.0010, 6106.20.2010, 6109.90.1065
Product description
The submitted sample, style Thaami (#00CH20 00AYZ) consists of two garments, a woman’s top and tank top. The outer garment is a woman’s top constructed from 100 percent viscose rayon knit fabric. The halter style top features shoulder straps; a deep drop in the front and back; sequin decorations on the front panel; and a hemmed bottom. The inner garment is a tank top constructed from 100 percent viscose rayon knit fabric. It features a U-shaped neckline in front and back; one inch wide shoulder straps; capped neckline, armholes and straps; and a hemmed bottom. The tank top extends below the waist. The garments are connected at the shoulders and sides by a hand-sewn stitch at the outer edges of the seams and straps. This simply tacking together allows the garments to be easily separated without damage to either garment. Because the garments are not permanently attached, they are considered separate garments, and in accordance with note 14 to section XI each garment will be each classified in its own headings. The submitted sample, style Tielo (#00CH7N Art. 00AXK), is a woman’s blouse constructed from 94 percent viscose rayon and 6 percent elastane knit fabric. The sleeveless blouse features a U-shaped neckline in front; a partial opening with a four button closure; two inch wide shoulder straps; three panels in the back of which the middle panel extends an inch beyond the other two panels at the neckline and bottom; and an unfinished bottom. The submitted sample, style Tidab (#00CH21 Art. 00DSQ), is a woman’s top constructed from 100 percent knit cotton fabric. The sleeveless garment features a split neckline; one inch wide shoulder straps which are twisted and criss cross in the back; a partial lining; a screen print and foil design on the front; several cuts on the lower right side of the back; a small metal logo; and a bottom which has been double folder and cut. We are returning your samples as requested.
CBP rationale
The applicable subheading for the tank top, style Thaami (#00CH20 00AYZ), will be 6109.90.1065, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tank tops…knitted or crocheted: Of man-made fibers: Women’s. The applicable subheading for the top, style Thaami (#00CH20 00AYZ), 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. The applicable subheading for style Tielo (#00CH7N Art. 00AXK), will be 6106.20.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s or girls’ blouses and shirts, knitted or crocheted: Of man-made fibers: Other: Women’s. The applicable subheading for style Tidab (#00CH21 Art. 00DSQ), will be 6114.20.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other garments, knitted or crocheted: Of cotton: Tops: women’s.
Full text
N089526 January 12, 2010 CLA-2-61:OT:RR:NC:TA:361 CATEGORY: CLASSIFICATION TARIFF NO.: 6109.90.1065, 6114.30.1020, 6106.20.2010, 6114.20.0010 Ms. Veronica Tobar Diesel USA, Inc. 220 West 19th Street New York, New York 10011 RE: The tariff classification of women’s knit garments Dear Ms. Tobar: In your letter dated December 29, 2009 you requested a classification ruling. The submitted sample, style Thaami (#00CH20 00AYZ) consists of two garments, a woman’s top and tank top. The outer garment is a woman’s top constructed from 100 percent viscose rayon knit fabric. The halter style top features shoulder straps; a deep drop in the front and back; sequin decorations on the front panel; and a hemmed bottom. The inner garment is a tank top constructed from 100 percent viscose rayon knit fabric. It features a U-shaped neckline in front and back; one inch wide shoulder straps; capped neckline, armholes and straps; and a hemmed bottom. The tank top extends below the waist. The garments are connected at the shoulders and sides by a hand-sewn stitch at the outer edges of the seams and straps. This simply tacking together allows the garments to be easily separated without damage to either garment. Because the garments are not permanently attached, they are considered separate garments, and in accordance with note 14 to section XI each garment will be each classified in its own headings. The submitted sample, style Tielo (#00CH7N Art. 00AXK), is a woman’s blouse constructed from 94 percent viscose rayon and 6 percent elastane knit fabric. The sleeveless blouse features a U-shaped neckline in front; a partial opening with a four button closure; two inch wide shoulder straps; three panels in the back of which the middle panel extends an inch beyond the other two panels at the neckline and bottom; and an unfinished bottom. The submitted sample, style Tidab (#00CH21 Art. 00DSQ), is a woman’s top constructed from 100 percent knit cotton fabric. The sleeveless garment features a split neckline; one inch wide shoulder straps which are twisted and criss cross in the back; a partial lining; a screen print and foil design on the front; several cuts on the lower right side of the back; a small metal logo; and a bottom which has been double folder and cut. We are returning your samples as requested. The applicable subheading for the tank top, style Thaami (#00CH20 00AYZ), will be 6109.90.1065, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tank tops…knitted or crocheted: Of man-made fibers: Women’s. The duty rate will be 32% ad valorem. The applicable subheading for the top, style Thaami (#00CH20 00AYZ), 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. The duty rate will be 28.2% ad valorem. The applicable subheading for style Tielo (#00CH7N Art. 00AXK), will be 6106.20.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s or girls’ blouses and shirts, knitted or crocheted: Of man-made fibers: Other: Women’s. The duty rate will be 32% ad valorem. The applicable subheading for style Tidab (#00CH21 Art. 00DSQ), will be 6114.20.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other garments, knitted or crocheted: Of cotton: Tops: women’s. The duty rate will be 10.8% 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 Peggy Fitzgerald at 646-733-3052. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division
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