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N103070 N1 Ruling Active

The tariff classification of a pair of women’s and girls’ knit garment from Mexico.

Issued May 27, 2010 by U.S. Customs and Border Protection.

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N1 N103070 (May 27, 2010)

Tariff classification

HTS codes: 6114.30.3070

Headings: 6114

Product description

The submitted sample, Style #9015, is a pair of women’s “Cheer Low Rise” briefs, constructed from 100% polyester micro wicking spandex knit fabric. The pull-on briefs feature an elasticized waistband, and short elasticized leg openings.

CBP rationale

The applicable subheading for the garments, Styles 9015 and 9016, will be 6114.30.3070, Harmonized Tariff Schedule of the United States (HTS), which provides for other garments, knitted or crocheted of man-made fibers, other, other, women’s and girls’.

Full text

N103070 May 27, 2010 CLA-2-61:OT:RR:NC:TA:361 CATEGORY: Classification TARIFF NO.: 6114.30.3070 Mr. Mike Rizner Augusta Sportswear 425 Park West Drive Grovetown, GA 30813 RE: The tariff classification of a pair of women’s and girls’ knit garment from Mexico. Dear Mr. Rizner: In your letter dated April 21, 2010, you requested a classification ruling. The submitted sample, Style #9015, is a pair of women’s “Cheer Low Rise” briefs, constructed from 100% polyester micro wicking spandex knit fabric. The pull-on briefs feature an elasticized waistband, and short elasticized leg openings. You state that the garment will be imported in women’s sizes S-2XL under Style #9015, and in girls’ sizes XS-L under Style #9016. Your sample is being retained by this office. The applicable subheading for the garments, Styles 9015 and 9016, will be 6114.30.3070, Harmonized Tariff Schedule of the United States (HTS), which provides for other garments, knitted or crocheted of man-made fibers, other, other, women’s and girls’. The rate of duty will be 14.9% 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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