The tariff classification of three women’s garments from China
Issued December 8, 2011 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6114.30.3070
Headings: 6114
Product description
The submitted sample, Style 25014, is a woman’s novelty dress-like garment constructed from 100% nylon openwork knit fabric. The close fitting garment features a halter top; a deep, revealing V shaped front neckline with a textile bow at the bottom; and an elasticized bottom. The back of the garment extends straight across from side seam to side seam, exposing the back from the neck to the waist. The garment extends below mid thigh. The submitted sample, Style 25010, is a woman’s novelty dress-like garment constructed from 80% nylon and 20% spandex knit fabric. The close fitting garment features two halter straps that tie around the neck; revealing cutout designs in the front, back and sides; and an elasticized top and bottom. The upper back of the garment extends straight across from side seam to side seam, exposing the upper half of the back. The garment extends from the bust to below mid thigh. The submitted sample, Style 25012, is a woman’s novelty dress-like garment constructed from 80% nylon and 20% spandex knit fabric. The close fitting garment features revealing cutout designs in the front, back and sides; and an elasticized top and bottom. The garment extends from the bust to the feet. Due to the lack of adequate coverage these garments are precluded from heading 6104 as dresses. We are returning your samples as requested.
CBP rationale
The applicable subheading for all three styles will be 6114.30.3070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other garments, knitted or crocheted: Of man-made fibers: Other, Other, Women’s or girls’.
Full text
N194379 December 8, 2011 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6114.30.3070 Mr. Michael S. McCullough Vandegrift Forwarding Company, Inc. 9317 Cheshire Road Sunbury, OH 43074 RE: The tariff classification of three women’s garments from China Dear Mr. McCullough: In your letter dated November 17, 2011, you requested a classification ruling on behalf of your client International Intimates Inc. The submitted sample, Style 25014, is a woman’s novelty dress-like garment constructed from 100% nylon openwork knit fabric. The close fitting garment features a halter top; a deep, revealing V shaped front neckline with a textile bow at the bottom; and an elasticized bottom. The back of the garment extends straight across from side seam to side seam, exposing the back from the neck to the waist. The garment extends below mid thigh. The submitted sample, Style 25010, is a woman’s novelty dress-like garment constructed from 80% nylon and 20% spandex knit fabric. The close fitting garment features two halter straps that tie around the neck; revealing cutout designs in the front, back and sides; and an elasticized top and bottom. The upper back of the garment extends straight across from side seam to side seam, exposing the upper half of the back. The garment extends from the bust to below mid thigh. The submitted sample, Style 25012, is a woman’s novelty dress-like garment constructed from 80% nylon and 20% spandex knit fabric. The close fitting garment features revealing cutout designs in the front, back and sides; and an elasticized top and bottom. The garment extends from the bust to the feet. Due to the lack of adequate coverage these garments are precluded from heading 6104 as dresses. We are returning your samples as requested. The applicable subheading for all three styles will be 6114.30.3070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other garments, knitted or crocheted: Of man-made fibers: Other, Other, Women’s or 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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