N102478 N1 Ruling Active

The tariff classification of women’s wearing apparel from China

Issued April 26, 2010 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6208.22.0000, 6211.42.0056

Headings: 6208, 6211

Product description

Submitted sample, FT1034, is a woman’s bodyshirt made up of 97 percent cotton and 3 percent spandex woven fabric which is constructed into a shirt-like upper portion attached to a panty constructed from 82 percent polyester and 18 percent spandex knit fabric. The body shirt features a collar, long sleeves with buttoned cuffs and a partial front opening secured by eight buttons. The top portion is permanently attached to the panty which features elasticized leg openings and a two snap closure at the crotch. Submitted sample, style IN1004, is a woman’s nightgown. The bra-like top is constructed from 84 percent nylon and 16 percent elastane lace fabric. The body of the garment is constructed from 87 percent nylon and 13 percent elastane mesh fabric with a lining of 82 percent polyester and 18 percent elastane tricot knit fabric. The garment features a v-neckline, adjustable stretch shoulder straps, a partial back opening secured by adjustable hook and eye closures and a hemmed bottom.

CBP rationale

The applicable subheading for the bodyshirt will be 6211.42.0056, Harmonized Tariff Schedule of the United States (HTSUS), which provides for track suits, ski-suits and swimwear; other garments: other garments, women’s or girls’: of cotton: blouses, shirts and shirt-blouses, sleeveless tank styles and similar upper body garments excluded from heading 6206: other. The applicable subheading for the nightgown will be 6208.22.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ singlets and other undershirts, slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles: nightdresses and pajamas: of man-made fibers: women’s.

Full text

N102478 April 26, 2010 CLA-2-62:OT:RR:NC:TA:360 CATEGORY: Classification TARIFF NO.: 6211.42.0056; 6208.22.0000 Ms. Merrin Kramer Yummie Tummie 561 Seventh Avenue 12th Floor New York, NY 10018 RE: The tariff classification of women’s wearing apparel from China Dear Ms. Kramer: In your letter dated April 20, 2010, you requested a tariff classification ruling on behalf of Times Three Clothier, LLC. Submitted sample, FT1034, is a woman’s bodyshirt made up of 97 percent cotton and 3 percent spandex woven fabric which is constructed into a shirt-like upper portion attached to a panty constructed from 82 percent polyester and 18 percent spandex knit fabric. The body shirt features a collar, long sleeves with buttoned cuffs and a partial front opening secured by eight buttons. The top portion is permanently attached to the panty which features elasticized leg openings and a two snap closure at the crotch. Submitted sample, style IN1004, is a woman’s nightgown. The bra-like top is constructed from 84 percent nylon and 16 percent elastane lace fabric. The body of the garment is constructed from 87 percent nylon and 13 percent elastane mesh fabric with a lining of 82 percent polyester and 18 percent elastane tricot knit fabric. The garment features a v-neckline, adjustable stretch shoulder straps, a partial back opening secured by adjustable hook and eye closures and a hemmed bottom. The applicable subheading for the bodyshirt will be 6211.42.0056, Harmonized Tariff Schedule of the United States (HTSUS), which provides for track suits, ski-suits and swimwear; other garments: other garments, women’s or girls’: of cotton: blouses, shirts and shirt-blouses, sleeveless tank styles and similar upper body garments excluded from heading 6206: other. The rate of duty will be 8.1 percent ad valorem. The applicable subheading for the nightgown will be 6208.22.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ singlets and other undershirts, slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles: nightdresses and pajamas: of man-made fibers: women’s. The rate of duty will be 16 percent 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 Brenda Wade at (646) 733-3051. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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