The tariff classification of ladies’ wearing apparel from China and Peru.
Issued June 6, 2011 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6108.11.0010, 6104.62.2011, 6110.20.2079
Product description
The submitted sample, style 4602, is a pair of women’s pants constructed of 100% cotton knitted fabric. The pants feature a wide elasticized waistband with a drawstring and hemmed leg openings. The submitted sample, style 9602, is a woman’s “Arianne” label cut and sewn pullover constructed from 100% cotton jersey knitted fabric. The outer surface of the garment measures more than nine stitches per two centimeters counted in the horizontal direction. The garment features a v-shaped front neckline, a drawstring with a slight gathering below the center of the bust area, long sleeves with contrast color sleeve endings, a floral printed design, and a straight hemmed garment bottom. The submitted size small sample garment extends from the shoulders to below the waist. Although you described styles 4602 and 9602 as sleepwear, the advertising, styling and features are consistent with garments worn as “loungewear,” that is, in non-intimate surroundings. Based on appearance and the manner in which they are marketed, these garments will not be classified in heading 6108. The submitted sample, style 8115, is a ladies slip constructed of lightweight 90% nylon and 10% lycra elastane openwork knitted fabric. The undergarment features raschel lace-like open work knitted fabric that has inwrought designs. The undergarment also features lined and seamed soft fabric cups, side seams, adjustable elasticized shoulder straps, a scalloped top and bottom, and is adorned with a small satin bow located at the top front center. We are returning all the submitted samples.
CBP rationale
The applicable subheading for the pants, style 4602, will be 6104.62.2011, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Trousers…knitted or crocheted: Trousers: Of cotton: Other: Trousers: Women’s: Other. The applicable subheading for the pullover, style 9602, will be 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of cotton: Other: Other: Other: Women’s or girls’: Other. The applicable subheading for Style 8115 will be 6108.11.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ slips, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted: slips and petticoats: of man-made fibers, women’s.
Full text
N165215 June 6, 2011 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6104.62.2011, 6110.20.2079, 6108.11.0010 Ms. Linda M. Rasco METRO P.O. Box 1066 Champlain, NY 12919 RE: The tariff classification of ladies’ wearing apparel from China and Peru. Dear Ms. Rasco: In your letter dated May 5, 2011, you requested a tariff classification ruling on behalf of your client Arianne. The submitted sample, style 4602, is a pair of women’s pants constructed of 100% cotton knitted fabric. The pants feature a wide elasticized waistband with a drawstring and hemmed leg openings. The submitted sample, style 9602, is a woman’s “Arianne” label cut and sewn pullover constructed from 100% cotton jersey knitted fabric. The outer surface of the garment measures more than nine stitches per two centimeters counted in the horizontal direction. The garment features a v-shaped front neckline, a drawstring with a slight gathering below the center of the bust area, long sleeves with contrast color sleeve endings, a floral printed design, and a straight hemmed garment bottom. The submitted size small sample garment extends from the shoulders to below the waist. Although you described styles 4602 and 9602 as sleepwear, the advertising, styling and features are consistent with garments worn as “loungewear,” that is, in non-intimate surroundings. Based on appearance and the manner in which they are marketed, these garments will not be classified in heading 6108. The submitted sample, style 8115, is a ladies slip constructed of lightweight 90% nylon and 10% lycra elastane openwork knitted fabric. The undergarment features raschel lace-like open work knitted fabric that has inwrought designs. The undergarment also features lined and seamed soft fabric cups, side seams, adjustable elasticized shoulder straps, a scalloped top and bottom, and is adorned with a small satin bow located at the top front center. We are returning all the submitted samples. The applicable subheading for the pants, style 4602, will be 6104.62.2011, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Trousers…knitted or crocheted: Trousers: Of cotton: Other: Trousers: Women’s: Other. The duty rate will be 14.9% ad valorem. The applicable subheading for the pullover, style 9602, will be 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of cotton: Other: Other: Other: Women’s or girls’: Other. The duty rate will be 16.5% ad valorem. The applicable subheading for Style 8115 will be 6108.11.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ slips, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted: slips and petticoats: of man-made fibers, women’s. The duty rate 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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